三負債 (一)流動負債(Current liabilities) 1銀行借款(Bank loan)2銀行透支(Bank overdraft)3應付票據(Notes payable) 4應付帳款(Accounts payable)5應付費用(Accrued expenses)6預收收益(Revenue received in advance) 7應付所得稅(Income tax payable)8銷項稅額(Sales tax) (二)長期負債(Long-term liabilities) 1應付公司債(Bonds Payable)2長期借款(Long-term loans payable) (三)其他負債(Other liabilities) 存入保證金

三負債 (一)流動負債(Current liabilities) 1銀行借款(Bank loan)2銀行透支(Bank overdraft)3應付票據(Notes payable) 4應付帳款(Accounts payable)5應付費用(Accrued expenses)6預收收益(Revenue received in advance) 7應付所得稅(Income tax payable)8銷項稅額(Sales tax) (二)長期負債(Long-term liabilities) 1應付公司債(Bonds Payable)2長期借款(Long-term loans payable) (三)其他負債(Other liabilities) 存入保證金