負(fù)債類 Liability

　　短期負(fù)債 Current liability

　　短期借款 Short-term borrowing

　　應(yīng)付票據(jù) Notes payable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應(yīng)付賬款 Account payable

　　預(yù)收賬款 Deposit received

　　代銷商品款 Proxy sale goods revenue

　　應(yīng)付工資 Accrued wages

　　應(yīng)付福利費(fèi) Accrued welfarism

　　應(yīng)付股利 Dividends payable

　　應(yīng)交稅金 Tax payable

　　應(yīng)交增值稅 value added tax payable

　　進(jìn)項(xiàng)稅額 Withholdings on VAT

　　已交稅金 Paying tax

　　轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

　　減免稅款 Tax deduction

　　銷項(xiàng)稅額 Substituted money on VAT

　　出口退稅 Tax reimbursement for export

　　進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

　　出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

　　轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

　　未交增值稅 Unpaid VAT

　　應(yīng)交營業(yè)稅 Business tax payable

　　應(yīng)交消費(fèi)稅 Consumption tax payable

　　應(yīng)交資源稅 Resources tax payable

　　應(yīng)交所得稅 Income tax payable

　　應(yīng)交土地增值稅 Increment tax on land value payable

　　應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable

　　應(yīng)交房產(chǎn)稅 Housing property tax payable

　　應(yīng)交土地使用稅 Tenure tax payable

　　應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

　　應(yīng)交個(gè)人所得稅 Personal income tax payable

　　其他應(yīng)交款 Other fund in conformity with paying

　　其他應(yīng)付款 Other payables

　　預(yù)提費(fèi)用 Drawing expense in advance

　　其他負(fù)債 Other liabilities

　　待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

　　預(yù)計(jì)負(fù)債 Anticipation liabilities

　　長期負(fù)債 Long-term Liabilities

　　長期借款 Long-term loans

　　一年內(nèi)到期的長期借款 Long-term loans due within one year

　　一年后到期的長期借款 Long-term loans due over one year

　　應(yīng)付債券 Bonds payable

　　債券面值 Face value, Par value

　　債券溢價(jià) Premium on bonds

　　債券折價(jià) Discount on bonds

　　應(yīng)計(jì)利息 Accrued interest

　　長期應(yīng)付款 Long-term account payable

　　應(yīng)付融資租賃款 Accrued financial lease outlay

　　一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

　　一年后到期的長期應(yīng)付 Long-term account payable over one year

　　專項(xiàng)應(yīng)付款 Special payable

　　一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year

　　一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year

　　遞延稅款 Deferral taxes。