負(fù)債Liability
　　流動(dòng)負(fù)債Currentliability
　　應(yīng)付帳款A(yù)ccountpayable
　　應(yīng)付票據(jù)Notespayable
　　貼現(xiàn)票據(jù)Discountnotes
　　長(zhǎng)期負(fù)債一年內(nèi)到期部分Currentmaturitiesoflong-termliabilities
　　應(yīng)付股利Dividendspayable
　　預(yù)收收益Prepaymentsbycustomers
　　存入保證金Refundabledeposits
　　應(yīng)付費(fèi)用Accrualexpense
　　增值稅valueaddedtax
　　營(yíng)業(yè)稅Businesstax
　　應(yīng)付所得稅Incometaxpayable
　　應(yīng)付獎(jiǎng)金B(yǎng)onusespayable
　　產(chǎn)品質(zhì)量擔(dān)保負(fù)債Estimatedliabilitiesunderproductwarranties
　　贈(zèng)品和兌換券Premiums,couponsandtradingstamps
　　或有事項(xiàng)Contingency
　　或有負(fù)債Contingent
　　或有損失Losscontingencies
　　或有利得Gaincontingencies
　　永久性差異Permanentdifference
　　時(shí)間性差異Timingdifference
　　應(yīng)付稅款法Taxespayablemethod
　　納稅影響會(huì)計(jì)法Taxeffectaccountingmethod
　　遞延所得稅負(fù)債法Deferredincometaxliabilitymethod