Docstoc

The bilingual list of accounts --- Liabilities

Document Sample
The bilingual list of accounts --- Liabilities Powered By Docstoc
					The bilingual list of accounts --- Liabilities
?Liabilities liabilities
 21 ~ 22 current liabilities current liabilities
 211 short-term borrowing short-term borrowings (debt)
 2111 bank overdraft bank overdraft
2112 bank loan bank loan
2114 Short-term loans - owners short-term borrowings - owners
2115 Short-term borrowings - Staff short-term borrowings - employees
2117 Short-term borrowings - related short-term borrowings-related parties
2118 Short-term borrowings - other short-term borrowings - other
212 short-term bills short-term notes and bills payable
 2121 meet the commercial paper commercial paper payable
2122 bank acceptance bank acceptance
2128 Other short-term bills other short-term notes and bills payable
2129 short-term bills discount discount on short-term notes and bills payable
Notes payable 213 Notes payable
 2131 notes payable notes payable
2137 notes payable - related parties notes payable - related parties
2138 Other notes payable other notes payable
214 accounts payable accounts pay able
 2141 accounts payable accounts payable
2147 Accounts payable - other accounts payable - related parties
Income tax payable income taxes payable 216
 2161 Income tax payable income tax payable
217 Accrued expenses accrued expenses
 Accrued payroll, accrued payroll 2171
2172 to meet the rent accrued rent payable
2173 Interest payable accrued interest payable
2174 to meet the business tax accrued VAT payable
2175 taxes payable - Other accrued taxes payable-other
2178 other charges payable other accrued expenses payable
218 ~ 219 other payables other payables
 2181 meet the building purchased forward exchange contract payable
2182 payable - foreign currency forward exchange contract payable - foreign
currencies
2183 Premium on forward exchange premium on forward exchange contract
2184 meet the land and building payables on land and building purchased
2185 to meet on equipment Payables on equipment
2187 Other payables - related parties other payables - related parties
2191 Dividends payable dividend payable
2192 should Dividends bonus payable
2193 meet the directors and supervisors compensation payable to directors and
supervisors
2198 Other payables - other other payables - other
226 advance payment advance receipts
  2261 advance loan sales revenue received in advance
2262 Revenue is revenue received in advance
Pre-2268 Other receivables other advance receipts
227 for one year or one operating cycle long-term debt due within long-term
liabilities-current portion
  2271 for one year or one operating cycle maturity corporate bonds corporate bonds
payable - current portion
2272 one year or one operating cycle long-term debt due within long-term loans
payable - current portion
2273 for one year or one operating cycle due long-term notes and accounts payable
long-term notes and accounts payable due within one year or one operating cycle
2277 for one year or one operating cycle due long-term notes and accounts payable -
related long-term notes and accounts payables to related parties - current portion
2278 other year or one operating cycle of long-term debt due within other long-term
lia-bilities - current portion
228 ~ 229 Other current liabilities other current liabilities
  2281 output VAT VAT received (or output tax)
2283 Temporary collection temporary receipts
2284 on behalf of the collection receipts under custody
2285 estimated that after-sales service / warranty liabilities estimated warranty
liabilities
2291 Deferred income tax liabilities deferred income tax liabilities
2292 deferred exchange gain deferred foreign exchange gain
2293 owners (shareholders) between owners current account
2294 account with current account with others
2298 Other current liabilities - other other current liabilities - others
23 long-term liabilities long-term liabilities
  Bonds Payable 231 corporate bonds payable
  2311 Bonds Payable corporate bonds payable
2319 meet the company's debt premium (discount) price premium
(discount) on corporate bonds payable
232 long-term borrowing long-term loans payable
  2321 long-term bank borrowings long-term loans payable - bank
2324 long-term loans - owners of long-term loans payable - owners
2325 long-term loans - employees long-term loans payable - employees
2327 long-term borrowings - related long-term loans payable - related parties
2328 long-term borrowings - other long-term loans payable - other
233 long-term notes and accounts payable long-term notes and accounts payable
  2331 long-term notes payable long-term notes payable
2332 long-term accounts payable long-term accounts pay-able
2333 long-term lease liabilities long-term capital lease liabilities
2337 long-term notes and accounts payable - related Long-term notes and accounts
payable - related parties
2338 Other long-term payables other long-term payables
234 estimated land value increment tax payable accrued liabilities for land value
increment tax
 2341 estimated to meet the land value increment tax estimated accrued land value
incremental tax pay-able
235 Accrued pension liabilities accrued pension liabilities
 2351 Accrued pension liabilities accrued pension liabilities
238 Other long-term liabilities other long-term liabilities
 2388 Other long-term liabilities - other other long-term liabilities - other
28 Other liabilities other liabilities
 Liabilities, deferred liabilities 281 Deferred
 2811 Deferred revenue deferred revenue
2814 Deferred income tax liabilities deferred income tax liabilities
2818 Other deferred liabilities other deferred liabilities
Margin deposits received 286 deposit
 2861 Deposits guarantee deposit received
288 Miscellaneous liabilities miscellaneous liabilities
 2888 Miscellaneous liabilities - Other miscellaneous liabilities - other


Quote from article: reprint

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:3
posted:8/22/2010
language:English
pages:3