負債Liability
  流動負債Currentliability
  應付帳款Accountpayable
  應付票據Notespayable
  貼現票據Discountnotes
  長期負債一年內到期部分Currentmaturitiesoflong-termliabilities
  應付股利Dividendspayable
  預收收益Prepaymentsbycustomers
  存入保證金Refundabledeposits
  應付費用Accrualexpense
  增值稅valueaddedtax
  營業(yè)稅Businesstax
  應付所得稅Incometaxpayable
  應付獎金B(yǎng)onusespayable
  產品質量擔保負債Estimatedliabilitiesunderproductwarranties
  贈品和兌換券Premiums,couponsandtradingstamps
  或有事項Contingency
  或有負債Contingent
  或有損失Losscontingencies
  或有利得Gaincontingencies
  永久性差異Permanentdifference
  時間性差異Timingdifference
  應付稅款法Taxespayablemethod
  納稅影響會計法Taxeffectaccountingmethod
  遞延所得稅負債法Deferredincometaxliabilitymethod