74 2001 短期借款 short-term loan

81 2101 交易性金融負(fù)債 transaction financial liabilities

83 2201 應(yīng)付票據(jù) notes payable

84 2202 應(yīng)付賬款 account payable

85 2205 預(yù)收賬款 item received in advance

86 2211 應(yīng)付職工薪酬 employee pay payable

87 2221 應(yīng)交稅費(fèi) tax payable

88 2231 應(yīng)付股利 dividend payable

89 2232 應(yīng)付利息 interest payable

90 2241 其他應(yīng)付款 other account payable

98 2411 預(yù)計(jì)負(fù)債 estimated liabilities

99 2501 遞延收益 deferred income

100 2601 長(zhǎng)期借款 money borrowed for long term

101 2602 長(zhǎng)期債券 long-term bond

106 2801 長(zhǎng)期應(yīng)付款 long-term account payable

107 2802 未確認(rèn)融資費(fèi)用 unacknowledged financial charges

108 2811 專項(xiàng)應(yīng)付款 special accounts payable

109 2901 遞延所得稅負(fù)債 deferred income tax liabilities