二、負債類 Liability

　　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

　　應付賬款 Account payable

　　預收賬款 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

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

2007年注冊會計師CPA考試高效復習五大絕招