★以下是英⽂写作翻译频道为⼤家整理的《⾦融专业英语词汇：关于负债》，供⼤家参考。更多内容请看本站频道。
　短期负债 Current liability
  短期借款 Short-term borrowing
  应付票据 Notes payable
  银⾏承兑汇票 Bank acceptance
  商业承兑汇票 Trade acceptance
  应付账款 Account payable
  预收账款 Deposit received
  代销商品款 Proxy sale goods revenue
  应付⼯资 Accrued wages
  应付福利费 Accrued welfarism
  应付股利 Dividends payable
  应交税⾦ Tax payable
  应交增值税 value added tax payable
  进项税额 Withholdings on VAT
  已交税⾦ Paying tax
  转出未交增值税 Unpaid VAT changeover
  减免税款 Tax deduction
  销项税额 Substituted money on VAT
  出⼝退税 Tax reimbursement for export
  进项税额转出 Changeover withnoldings on VAT
  出⼝抵减内销产品应纳税额 Export deduct domestic sales goods tax
  转出多交增值税 Overpaid VAT changeover
  未交增值税 Unpaid VAT
  应交营业税 Business tax payable
  应交消费税 Consumption tax payable
  应交资源税 Resources tax payable
  应交所得税 Income tax payable
  应交⼟地增值税 Increment tax on land value payable
  应交城市维护建设税 Tax for maintaining and building cities
  payable
  应交房产税 Housing property tax payable
  应交⼟地使⽤税 Tenure tax payable
  应交车船使⽤税 Vehicle and vessel usage license plate
  tax(VVULPT) payable
  应交个⼈所得税 Personal income tax payable
  其他应交款 Other fund in conformity with paying
pending  其他应付款 Other payables
  预提费⽤ Drawing expense in advance
  其他负债 Other liabilities
  待转资产价值 Pending changerover assets value
  预计负债 Anticipation liabilities
  长期负债 Long-term Liabilities
  长期借款 Long-term loans
  ⼀年内到期的长期借款 Long-term loans due within one year
  ⼀年后到期的长期借款 Long-term loans due over one year
  应付债券 Bonds payable
  债券⾯值 Face value, Par value
  债券溢价 Premium on bonds
  债券折价 Discount on bonds
  应计利息 Accrued interest
  长期应付款 Long-term account payable
  应付融资租赁款 Accrued financial lease outlay
  ⼀年内到期的长期应付 Long-term account payable due within one year
  ⼀年后到期的长期应付 Long-term account payable over one year
  专项应付款 Special payable
  ⼀年内到期的专项应付 Long-term special payable due within one year
  ⼀年后到期的专项应付 Long-term special payable over one year
  递延税款 Deferral taxes