會(huì)計(jì)詞匯中英文對(duì)照（九）

　　23 長(zhǎng)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(jià) premium（discount） on corporate bonds payable
　　232 長(zhǎng)期借款 long-term loans payable
　　2321 長(zhǎng)期銀行借款 long-term loans payable - bank
　　2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners
　　2325 長(zhǎng)期借款 -員工 long-term loans payable - employees
　　2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties
　　2328 長(zhǎng)期借款 -其它 long-term loans payable - other
　　233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
　　2331 長(zhǎng)期應(yīng)付票據(jù) long-term notes payable
　　2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able
　　2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
　　2337 長(zhǎng)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(zhǎng)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(zhǎng)期負(fù)債 other long-term liabilities
　　2388 其它長(zhǎng)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