負債文章彙整(Posts collection of liabilities)

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)