负债类 Liability 
短期负债 Current liability 
短期借款 Short-term borrowing 
应付票据 Notes payable 
银行承兑汇票 Bank acceptance 
商业承兑汇票 Trade acceptance 
应付账款 Account payable 
预收账款 Deposit received 
代销商品款 Proxy sale goods revenue 
应付工资 Accrued wages 
应付福利费 Accrued welfarism 
应付股利 Dividends payable 
应交税金 Tax payable 
应交增值税 value added tax payable 
进项税额 With holdings on VAT 
已交税金 Paying tax 
转出未交增值税 Unpaid VAT changeover 
减免税款 Tax deduction 
销项税额 Substituted money on VAT 
出口退税 Tax reimbursement for export 
进项税额转出 Changeover with holdings on VAT 
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 
转出多交增值税 Overpaid VAT changeover 
未交增值税 Unpaid VAT 
应交营业税 Business tax payable 
应交消费税 Consumption tax payable 
应交资源税 Resources tax payable 
应交所得税 Income tax payable 
应交土地增值税 Increment tax on land value payable 
应交城市维护建设税 Tax for maintaining and building cities payable 
应交房产税 Housing property tax payable 
应交土地使用税 Tenure tax payable 
应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 
应交个人所得税 Personal income tax payable 
其他应交款 Other fund in conformity with paying 
其他应付款 Other payables 
预提费用 Drawing expense in advance 
其他负债 Other liabilities 
待转资产价值 Pending changerover assets value 
预计负债 Anticipation liabilities 
长期负债 Long-term Liabilities 
长期借款 Long-term loans 
一年内到期的长期借款 Long-term loans due within one year 
一年后到期的长期借款 Long-term loans due over one year 
应付债券 Bonds payable 
债券面值 Face value, Par value 
债券溢价 Premium on bonds 
债券折价 Discount on bonds 
应计利息 Accrued interest 
长期应付款 Long-term account payable 
应付融资租赁款 Accrued financial lease outlay 
一年内到期的长期应付 Long-term account payable due within one year 
一年后到期的长期应付 Long-term account payable over one year 
专项应付款 Special payable 
一年内到期的专项应付 Long-term special payable due within one year 
一年后到期的专项应付 Long-term special payable over one year 
递延税款 Deferral taxes