217109应交土地使用税 Tenure tax payable 217110应交车船使用税 Vehicle and vessel usage license plate tax( VVULPT) payable 21711应交个人所得税 Personal income tax payable 2176其他应交款 Other fund in conformity with paying 2181其他应付款 Other payables 2191预提费用 Drawing expense in advance 其他负债 Other liabilities 2201待转资产价值 Pending changeover assets value 2211预计负债 Anticipation liabilities 长期负债 Long-term liabilities 2301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 23l1应付债券 Bonds payable 231101债券面值 Face value, Par value 231102债券溢价 Premium on bonds 231103债券折价 Discount on bonds 231104应计利息 Accrued interest 2321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 2331专项应付款 Special payable 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 2341递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 3101实收资本(或股本)Pad- up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stoc 3103已归还投资 Investment Returned 公积 31资本公积 Capital reserve 3l101资本(或股本)溢价 Cpital(or Stock) premium 311102接受捐赠非现金资产准备 Receive non- cash donate reserve 311103股权投资准备 Stock right investment reserves 311105拨款转入 Allocate sums changeover ir 311100外币资本折算差额 Foreign currency capital 3117其他资本公积 Other capital reserve 3121盈余公积 Surplus reserves 312101法定盈余公积 Legal surplus 312102任意盈余公积 Free surplus reserves'217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 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 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 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 2331 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 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves