短期借款(short-term debt)

指向金融機構或他人借入及透支之款項，其償還期限在一年以內者。
Loan or overdraft borrowed from financial institutions or other personal creditors, due within one year or one
operating cycle.

資料來源：屏東商業技術學院

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會計科目(Accounts)

負債(Liabilities)

流動負債(Current liabilities) 　　銀行透支(Bank overdraft) 　　短期借款(Bank loan) 　　應付票據(Notes payable) 　　應付費用(Accrued expenses) 　　其他應付款(Other accrued expenses payable) 　　預收款項(unearned receipts) 　　估計負債 　　或有負債 　　預收款項(unearned receipts) 　　一年內到期長期負債(current portion of longterm liabilities) 　長期負債(Long-Term liabilities) 　　應付公司債(Bonds payable) 　　長期借款(Long-term debt payable) 　　抵押借款 　　長期應付票據及款項(long-term notes and accounts payable) 　　估計應付土地增值稅(accrued liabilities for land tax revaluation incremen) 　　應計退休金負債(accrued pension liabilities) 　　其他負債(other liabilities) 　遞延負債(deferred liabilities) 　其他負債(Other liabilities) 　　存入保證金(Guarantee deposits received) 　　代收款(Receipts under custody) 　　暫收款(Temporary credits)