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負債類Liability：
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短期負債Current liability
短期借款Short-term borrowing
應付票據Notes payable
銀行承兌匯票Bank acceptance
商業承兌匯票Trade acceptance
應付帳款Account payable
預收帳款Deposit received
代銷商品款Proxy sale goods revenue
應付工資Accrued wages
應付福利費Accrued welfarism
應付股利Dividends payable
應交稅金Tax payable
應交增值稅value added tax payable
進項稅額Withholdings on VAT
已交稅金Paying tax
轉出未交增值稅Unpaid VAT changeover
減免稅款Tax deduction
銷項稅額Substituted money on VAT
出口退稅Tax reimbursement for export
進項稅額轉出Changeover withnoldings on VAT
出口抵減內銷產品應納稅額Export deduct domestic sales goods tax
轉出多交增值稅Overpaid VAT changeover
未交增值稅Unpaid VAT
應交營業稅Business tax payable
應交消費稅Consumption tax payable
應交資源稅Resources tax payable
應交所得稅Income tax payable
應交土地增值稅Increment tax on land value payable
應交城市維護建設稅Tax for maintaining and building cities payable
應交房產稅Housing property tax payable
應交土地使用稅Tenure tax payable
應交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable
應交個人所得稅Personal income tax payable
其他應交款Other fund in conformity with paying
其他應付款Other payables
預提費用Drawing expense in advance
其他負債Other liabilities
待轉資產價值Pending changerover assets value
預計負債Anticipation liabilities
長期負債Long-term Liabilities
長期借款Long-term loans
一年內到期的長期借款Long-term loans due within one year
一年後到期的長期借款Long-term loans due over one year
應付債券Bonds payable
債券面值Face value,Par value
債券溢價Premium on bonds
債券折價Discount on bonds
應收利息Interest receivable
應計利息Accrued interest
長期應付款Long-term account payable
應付融資租賃款Accrued financial lease outlay
一年內到期的長期應付Long-term account payable due within one year
一年後到期的長期應付Long-term account payable over one year
專項應付款Special payable
一年內到期的專項應付Long-term special payable due within one year
一年後到期的專項應付Long-term special payable over one year
遞延稅款Deferral taxes
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