預(yù)計(jì)負(fù)債 Accrued liabilities
　　應(yīng)付短期債券 Short-term debentures payable
　　其他流動(dòng)負(fù)債 Other current liabilities
　　預(yù)提費(fèi)用 Accrued expenses
　　應(yīng)付工資 Payroll payable
　　應(yīng)付福利費(fèi) Welfare payable
　　短期借款-抵押借款 Bank loans - Short term - pledged
　　短期借款-信用借款 Bank loans - Short term - credit
　　短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed
　　一年內(nèi)到期長期借款 Long term loans due within one year
　　一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year
　　長期借款 Bank loans - Long term
　　應(yīng)付債券-債券面值 Bond payable - Par value
　　應(yīng)付債券-債券溢價(jià) Bond payable - Excess
　　應(yīng)付債券-債券折價(jià) Bond payable - Discount
　　應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest
　　長期應(yīng)付款 Long term payable
　　專項(xiàng)應(yīng)付款 Specific payable
　　其他長期負(fù)債 Other long term liabilities
　　應(yīng)交稅金-所得稅 Tax payable - income tax
　　應(yīng)交稅金-增值稅 Tax payable - VAT
　　應(yīng)交稅金-營業(yè)稅 Tax payable - business tax
　　應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax
　　應(yīng)交稅金-其他 Tax payable - others