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    減免稅款 Tax deduction

    銷項稅額 Substituted money on VAT

    出口退稅 Tax reimbursement for export

    進項稅額轉出 Changeover withnoldings on VAT

    出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax

    轉出多交增值稅 Overpaid VAT changeover

    未交增值稅 Unpaid VAT

    應交營業稅 Business tax payable

    應交消費稅 Consumption tax payable

    應交資源稅 Resources tax payable

    應交所得稅 Income tax payable

    應交土地增值稅 Increment tax on land value payable

    應交城市維護建設稅 Tax for maintaining and building cities payable

    應交房產稅 Housing property tax payable

    應交土地使用稅 Tenure tax payable

    應交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable

    應交個人所得稅 Personal income tax payable

    其他應交款 Other fund in conformity with paying

    其他應付款 Other payables

    預提費用 Drawing expense in advance

    其他負債 Other liabilities

    待轉資產價值 Pending changerover assets value

    預計負債 Anticipation liabilities

    長期負債 Long-term Liabilities

    長期借款 Long-term loans

    一年內到期的長期借款 Long-term loans due within one year

    一年后到期的長期借款 Long-term loans due over one year

    應付債券 Bonds payable

    債券面值 Face value， Par value

    債券溢價 Premium on bonds

    債券折價 Discount on bonds

    應計利息 Accrued interest

    長期應付款 Long-term account payable

    應付融資租賃款 Accrued financial lease outlay

    一年內到期的長期應付 Long-term account payable due within one year

    一年后到期的長期應付 Long-term account payable over one year

    專項應付款 Special payable

    一年內到期的專項應付 Long-term special payable due within one year

    一年后到期的專項應付 Long-term special payable over one year

    遞延稅款 Deferral taxes