二、負(fù)債類 Liability
短期負(fù)債 Current liability
2101 短期借款 Short-term borrowing
2111 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
2121 應(yīng)付賬款 Account payable
2131 預(yù)收賬款 Deposit received
2141 代銷商品款 Proxy sale goods revenue
2151 應(yīng)付工資 Accrued wages
2153 應(yīng)付福利費(fèi) Accrued welfarism
2161 應(yīng)付股利 Dividends payable
2171 應(yīng)交稅金 Tax payable
'217101 應(yīng)交增值稅 value added tax payable
'21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT
'21710102 已交稅金 Paying tax
'21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
'21710104 減免稅款 Tax deduction
'21710105 銷項(xiàng)稅額 Substituted money on VAT
'21710106 出口退稅 Tax reimbursement for export
'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
'21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
'21710110 未交增值稅 Unpaid VAT
'217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable
'217103 應(yīng)交消費(fèi)稅 Consumption tax payable
'217104 應(yīng)交資源稅 Resources tax payable
'217105 應(yīng)交所得稅 Income tax payable
'217106 應(yīng)交土地增值稅 Increment tax on land value payable
'217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
'217108 應(yīng)交房產(chǎn)稅 Housing property tax payable
'217109 應(yīng)交土地使用稅 Tenure tax payable
'217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 應(yīng)交個(gè)人所得稅 Personal income tax payable
2176 其他應(yīng)交款 Other fund in conformity with paying
2181 其他應(yīng)付款 Other payables
2191 預(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
2211 預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
2301 長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)期借款 Long-term loans due over one year
2311 應(yīng)付債券 Bonds payable
'231101 債券面值 Face value, Par value
'231102 債券溢價(jià) Premium on bonds
'231103 債券折價(jià) Discount on bonds
'231104 應(yīng)計(jì)利息 Accrued interest
2321 長(zhǎng)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(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
2331 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
2341 遞延稅款 Deferral taxes
短期負(fù)債 Current liability
2101 短期借款 Short-term borrowing
2111 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
2121 應(yīng)付賬款 Account payable
2131 預(yù)收賬款 Deposit received
2141 代銷商品款 Proxy sale goods revenue
2151 應(yīng)付工資 Accrued wages
2153 應(yīng)付福利費(fèi) Accrued welfarism
2161 應(yīng)付股利 Dividends payable
2171 應(yīng)交稅金 Tax payable
'217101 應(yīng)交增值稅 value added tax payable
'21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT
'21710102 已交稅金 Paying tax
'21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
'21710104 減免稅款 Tax deduction
'21710105 銷項(xiàng)稅額 Substituted money on VAT
'21710106 出口退稅 Tax reimbursement for export
'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
'21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
'21710110 未交增值稅 Unpaid VAT
'217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable
'217103 應(yīng)交消費(fèi)稅 Consumption tax payable
'217104 應(yīng)交資源稅 Resources tax payable
'217105 應(yīng)交所得稅 Income tax payable
'217106 應(yīng)交土地增值稅 Increment tax on land value payable
'217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
'217108 應(yīng)交房產(chǎn)稅 Housing property tax payable
'217109 應(yīng)交土地使用稅 Tenure tax payable
'217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 應(yīng)交個(gè)人所得稅 Personal income tax payable
2176 其他應(yīng)交款 Other fund in conformity with paying
2181 其他應(yīng)付款 Other payables
2191 預(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
2211 預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
2301 長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)期借款 Long-term loans due over one year
2311 應(yīng)付債券 Bonds payable
'231101 債券面值 Face value, Par value
'231102 債券溢價(jià) Premium on bonds
'231103 債券折價(jià) Discount on bonds
'231104 應(yīng)計(jì)利息 Accrued interest
2321 長(zhǎng)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(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
2331 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
2341 遞延稅款 Deferral taxes