基本解释

• [经济学]应付税款科目应付税款帐户

英汉例句

双语例句

• Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
  贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
• Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
  交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

专业释义

经济学

• 应付税款科目
• 应付税款帐户