二、负债liabilities
21~22流动负债currentliabilities
211短期借款short-termborrowings（debt）
2111银行透支bankoverdraft
2112银行借款bankloan
2114短期借款-业主short-termborrowings-owners
2115短期借款-员工short-termborrowings-employees
2117短期借款-关系人short-termborrowings-relatedparties
2118短期借款-其它short-termborrowings-other
212应付短期票券short-termnotesandbillspayable
2121应付商业本票commercialpaperpayable
2122银行承兑汇票bankacceptance
2128其它应付短期票券othershort-termnotesandbillspayable
2129应付短期票券折价discountonshort-termnotesandbillspayable
213应付票据notespayable
2131应付票据notespayable
2137应付票据-关系人notespayable-relatedparties
2138其它应付票据othernotespayable
214应付帐款accountspayable
2141应付帐款accountspayable
2147应付帐款-关系人accountspayable-relatedparties
216应付所得税incometaxespayable
2161应付所得税incometaxpayable
217应付费用accruedexpenses
2171应付薪工accruedpayroll
2172应付租金accruedrentpayable
2173应付利息accruedinterestpayable
2174应付营业税accruedVATpayable
2175应付税捐-其它accruedtaxespayable-other
2178其它应付费用otheraccruedexpensespayable
218~219其它应付款otherpayables
2181应付购入远汇款forwardexchangecontractpayable
2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies
2183买卖远汇溢价premiumonforwardexchangecontract
2184应付土地房屋款payablesonlandandbuildingpurchased
2185应付设备款Payablesonequipment
2187其它应付款-关系人otherpayables-relatedparties
2191应付股利dividendpayable
2192应付红利bonuspayable
2193应付董监事酬劳compensationpayabletodirectorsandsupervisors
2198其它应付款-其它otherpayables-other
226预收款项advancereceipts
2261预收货款salesrevenuereceivedinadvance
2262预收收入revenuereceivedinadvance
2268其它预收款otheradvancereceipts
227一年或一营业周期内到期长期负债long-termliabilities-currentportion
2271一年或一营业周期内到期公司债corporatebondspayable-currentportion
2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion
2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle
2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion
2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion
228~229其它流动负债othercurrentliabilities
2281销项税额VATreceived（oroutputtax）
2283暂收款temporaryreceipts
2284代收款receiptsundercustody
2285估计售后服务/保固负债estimatedwarrantyliabilities
2291递延所得税负债deferredincometaxliabilities
2292递延兑换利益deferredforeignexchangegain
2293业主（股东）往来owners^currentaccount
2294同业往来currentaccountwithothers
2298其它流动负债-其它othercurrentliabilities-others
23长期负债long-termliabilities
231应付公司债corporatebondspayable
2311应付公司债corporatebondspayable
2319应付公司债溢（折）价premium（discount）oncorporatebondspayable
232长期借款long-termloanspayable
2321长期银行借款long-termloanspayable-bank
2324长期借款-业主long-termloanspayable-owners
2325长期借款-员工long-termloanspayable-employees
2327长期借款-关系人long-termloanspayable-relatedparties
2328长期借款-其它long-termloanspayable-other
233长期应付票据及款项long-termnotesandaccountspayable
2331长期应付票据long-termnotespayable
2332长期应付帐款long-termaccountspay-able
2333长期应付租赁负债long-termcapitalleaseliabilities
2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties
2338其它长期应付款项otherlong-termpayables
234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax
2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able
235应计退休金负债accruedpensionliabilities
2351应计退休金负债accruedpensionliabilities
238其它长期负债otherlong-termliabilities
2388其它长期负债-其它otherlong-termliabilities-other
28其它负债otherliabilities
281递延负债deferredliabilities
2811递延收入deferredrevenue
2814递延所得税负债deferredincometaxliabilities
2818其它递延负债otherdeferredliabilities
286存入保证金depositsreceived
2861存入保证金guaranteedepositreceived
288杂项负债miscellaneousliabilities
2888杂项负债-其它miscellaneousliabilities-other
