... 应交税金-增值税Tax payable - VAT 应交税金-营业税Tax payable - business tax 应交税金-消费税Tax payable - consumable tax ...
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应交税金--消费税 Taxes Payable Consumption
应交税金-消费税
Tax payable - Excise tax
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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。
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.
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