2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 vat received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關係人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關係人 long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par