应付票据 notes payable
　　应付账款 accounts payable
　　已结算尚未完工款
　　预收账款 advance from customers
应付工资 payroll payable
　　应付福利费 welfare payable
　　应付股利 dividend payable
　　应交税金 taxes payable
　　其他应交款 other fees payable
　　其他应付款 other payable
　　预提费用 accrued expense
　　预计负债 provision
　　递延收益 deferred revenue
　　一年内到期的长期负债 long-term liability due within one year
　　其他流动负债 other current liability
　　流动负债合计 total current liability
　　长期负债 long-term liability
　　长期借款 long-term loans
　　应付债券 bonds payable
　　长期应付款 long-term payable
　　专项应付款 grants & subsidies received
　　其他长期负债 other long-term liability
　　长期负债合计 total long-term liability
　　递延税项 deferred tax
　　递延税款贷项 deferred tax liabilities
　　负债合计 total liability
　　少数股东权益 minority interests
　　所有者权益(或股东权益) owners’ equity
　　实收资本(或股本) paid in capital
　　减;已归还投资 less: capital redemption
　　实收资本(或股本)净额 net bal of paid in capital
　　资本公积 capital reserves
　　盈余公积 surplus reserves
　　其中：法定公益金 include: statutory reserves
　　未确认投资损失 unrealised investment losses
　　未分配利润 retained profits after appropriation
　　其中：本年利润 include: profits for the year
　　外币报表折算差额 translation reserve
　　所有者(或股东)权益合计 total equity
　　负债及所有者(或股东)权益合计 total liability & equity

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