应付工资 Payroll payable


　　应付福利费 Welfare payable


　　短期借款-抵押借款 Bank loans - Short term - pledged


　　短期借款-信用借款 Bank loans - Short term - credit


　　短期借款-担保借款 Bank loans - Short term - guaranteed


　　一年内到期长期借款 Long term loans due within one year


　　一年内到期长期应付款 Long term payable due within one year


　　长期借款 Bank loans - Long term


　　应付债券-债券面值 Bond payable - Par value


　　应付债券-债券溢价 Bond payable - Excess


　　应付债券-债券折价 Bond payable - Discount


　　应付债券-应计利息 Bond payable - Accrued interest


　　长期应付款 Long term payable


　　专项应付款 Specific payable


　　其他长期负债 Other long term liabilities


　　应交税金-所得税 Tax payable - income tax


　　应交税金-增值税 Tax payable - VAT


　　应交税金-营业税 Tax payable - business  tax


　　应交税金-消费税 Tax payable - consumable tax


　　应交税金-其他 Tax payable - others


　　递延税款贷项 Deferred taxation credit


　　股本 Share capital


　　已归还投资 Investment returned