74 2001 短期借款 short-term loan
81 2101 交易性金融負債 transaction financial liabilities
83 2201 應付票據(jù) notes payable
84 2202 應付賬款 account payable
85 2205 預收賬款 item received in advance
86 2211 應付職工薪酬 employee pay payable
87 2221 應交稅費 tax payable
88 2231 應付股利 dividend payable
89 2232 應付利息 interest payable
90 2241 其他應付款 other account payable
98 2411 預計負債 estimated liabilities
99 2501 遞延收益 deferred income
100 2601 長期借款 money borrowed for long term
101 2602 長期債券 long-term bond
106 2801 長期應付款 long-term account payable
107 2802 未確認融資費用 unacknowledged financial charges
108 2811 專項應付款 special accounts payable
109 2901 遞延所得稅負債 deferred income tax liabilities