二、 負(fù)債 liabilities
21~ 22 流動負(fù)債 current liabilities
211 短期借款 short-term borrowings（debt）
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業(yè)主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關(guān)系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應(yīng)付短期票券 short-term notes and bills payable
2121 應(yīng)付商業(yè)本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應(yīng)付短期票券 other short-term notes and bills payable
2129 應(yīng)付短期票券折價 discount on short-term notes and bills payable
213 應(yīng)付票據(jù) notes payable
2131 應(yīng)付票據(jù) notes payable
2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties
2138 其它應(yīng)付票據(jù) other notes payable
214 應(yīng)付帳款 accounts pay able
2141 應(yīng)付帳款 accounts payable
2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties
216 應(yīng)付所得稅 income taxes payable
2161 應(yīng)付所得稅 income tax payable
217 應(yīng)付費(fèi)用 accrued expenses
2171 應(yīng)付薪工 accrued payroll
2172 應(yīng)付租金 accrued rent payable
2173 應(yīng)付利息 accrued interest payable
2174 應(yīng)付營業(yè)稅 accrued VAT payable
2175 應(yīng)付稅捐 -其它 accrued taxes payable- other
2178 其它應(yīng)付費(fèi)用 other accrued expenses payable
218~219 其它應(yīng)付款 other payables
2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable
2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠(yuǎn)匯溢價 premium on forward exchange contract
2184 應(yīng)付土地房屋款 payables on land and building purchased
2185 應(yīng)付設(shè)備款 Payables on equipment
2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties
2191 應(yīng)付股利 dividend payable
2192 應(yīng)付紅利 bonus payable
2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
2198 其它應(yīng)付款 -其它 other payables - other
226 預(yù)收款項(xiàng)advance receipts
2261 預(yù)收貨款 sales revenue received in advance
2262 預(yù)收收入 revenue received in advance
2268 其它預(yù)收款 other advance receipts
227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion
2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion
2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia- bilities - current portion
228~229 其它流動負(fù)債 other current liabilities
2281 銷項(xiàng)稅額 VAT received（or output tax）
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities
2291 遞延所得稅負(fù)債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業(yè)主（股東）往來 owners^ current account
2294 同業(yè)往來 current account with others
2298 其它流動負(fù)債-其它 other current liabilities - others
23 長期負(fù)債 long-term liabilities
231 應(yīng)付公司債 corporate bonds payable
2311 應(yīng)付公司債 corporate bonds payable
2319 應(yīng)付公司債溢（折）價 premium（discount） on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業(yè)主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關(guān)系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
2331 長期應(yīng)付票據(jù) long-term notes payable
2332 長期應(yīng)付帳款 long-term accounts pay-able
2333 長期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
2337 長期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties
2338 其它長期應(yīng)付款項(xiàng) other long-term payables
234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax
2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able
235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
238 其它長期負(fù)債 other long-term liabilities
2388 其它長期負(fù)債-其它 other long-term liabilities - other
28 其它負(fù)債 other liabilities
281 遞延負(fù)債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負(fù)債 deferred income tax liabilities
2818 其它遞延負(fù)債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項(xiàng)負(fù)債 miscellaneous liabilities
2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other
21~ 22 流動負(fù)債 current liabilities
211 短期借款 short-term borrowings（debt）
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業(yè)主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關(guān)系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應(yīng)付短期票券 short-term notes and bills payable
2121 應(yīng)付商業(yè)本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應(yīng)付短期票券 other short-term notes and bills payable
2129 應(yīng)付短期票券折價 discount on short-term notes and bills payable
213 應(yīng)付票據(jù) notes payable
2131 應(yīng)付票據(jù) notes payable
2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties
2138 其它應(yīng)付票據(jù) other notes payable
214 應(yīng)付帳款 accounts pay able
2141 應(yīng)付帳款 accounts payable
2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties
216 應(yīng)付所得稅 income taxes payable
2161 應(yīng)付所得稅 income tax payable
217 應(yīng)付費(fèi)用 accrued expenses
2171 應(yīng)付薪工 accrued payroll
2172 應(yīng)付租金 accrued rent payable
2173 應(yīng)付利息 accrued interest payable
2174 應(yīng)付營業(yè)稅 accrued VAT payable
2175 應(yīng)付稅捐 -其它 accrued taxes payable- other
2178 其它應(yīng)付費(fèi)用 other accrued expenses payable
218~219 其它應(yīng)付款 other payables
2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable
2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠(yuǎn)匯溢價 premium on forward exchange contract
2184 應(yīng)付土地房屋款 payables on land and building purchased
2185 應(yīng)付設(shè)備款 Payables on equipment
2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties
2191 應(yīng)付股利 dividend payable
2192 應(yīng)付紅利 bonus payable
2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
2198 其它應(yīng)付款 -其它 other payables - other
226 預(yù)收款項(xiàng)advance receipts
2261 預(yù)收貨款 sales revenue received in advance
2262 預(yù)收收入 revenue received in advance
2268 其它預(yù)收款 other advance receipts
227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion
2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion
2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia- bilities - current portion
228~229 其它流動負(fù)債 other current liabilities
2281 銷項(xiàng)稅額 VAT received（or output tax）
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities
2291 遞延所得稅負(fù)債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業(yè)主（股東）往來 owners^ current account
2294 同業(yè)往來 current account with others
2298 其它流動負(fù)債-其它 other current liabilities - others
23 長期負(fù)債 long-term liabilities
231 應(yīng)付公司債 corporate bonds payable
2311 應(yīng)付公司債 corporate bonds payable
2319 應(yīng)付公司債溢（折）價 premium（discount） on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業(yè)主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關(guān)系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
2331 長期應(yīng)付票據(jù) long-term notes payable
2332 長期應(yīng)付帳款 long-term accounts pay-able
2333 長期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
2337 長期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties
2338 其它長期應(yīng)付款項(xiàng) other long-term payables
234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax
2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able
235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities
238 其它長期負(fù)債 other long-term liabilities
2388 其它長期負(fù)債-其它 other long-term liabilities - other
28 其它負(fù)債 other liabilities
281 遞延負(fù)債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負(fù)債 deferred income tax liabilities
2818 其它遞延負(fù)債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項(xiàng)負(fù)債 miscellaneous liabilities
2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other