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第2章负债.............................................................................................. 1 流动负债························································································ 1 短期借款·················································································· 1 应付票据·················································································· 2 应付账款·················································································· 3 预收账款·················································································· 7 代销商品款··············································································· 8 应付工资················································································ 10 应付福利费············································································· 11 应付股利················································································ 12 应交税金················································································ 13 其他应交款············································································· 25 其他应付款············································································· 26 预提费用················································································ 27 待转资产价值·········································································· 28 预计负债················································································ 29 长期负债······················································································· 30 长期借款················································································ 30 应付债券················································································ 33 长期应付款············································································· 36 专项应付款············································································· 37 第 2章负债负债, 是指过去

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