常見例句雙語例句Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.貸記“應交稅金——未交增值稅”科目，結轉後應交增值稅賬戶無餘額。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.交納消費稅的企業(yè)，應在“應交稅金”科目下增設“應交消費稅”明細科目進行會計核算。 返回 tax payable account