...科目，如应付票 据(notes payable)，应付账款(accounts payable)，应付工资(salaries payable)，应付所得税(income tax payable)等。
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...得税审核来说，只对所得税纳税调整，一般不对报表进行调整，因此下一年度也不需要调整期初数，如应交所得税(Income tax payable)科目，在下年度进行账务处理(Accounting Treatment)即可，一般金额并不大，按非重大差错处理，同样不需要调整报表期初数。
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... 应交个人个人收税Personal income tax payable 应交个人收税Income tax payable 预提用度Drawing expense in advance ...
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Estimated Income Tax Payable [税收] 估计应付所得税 ; [税收] 预估应付所得税
Local income tax payable 应纳地方所得税额 ; 应纳处所所得税额
Company income tax payable 应纳企业所得税额
deferred income tax payable 递延应付所得税
ACCRUED INCOME TAX PAYABLE 应付所得税
Withholding Income Tax Payable 应付扣交所得税
Income tax payable by installments 所得税分期预缴
Local income tax payable calculation 应纳地方所得税额的计算
Company income tax payable calculation 应纳企业所得税额的计算
Income tax payable of the business which has not yet been paid.
应付未付之营利事业所得税。
Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
依照本法缴纳的所得税以人民币为计算单位。
Income tax shall be the actual amount of income tax payable in Renminbi during the year.
所得税项目，以全年实际应交所得税的人民币金额反映。
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