短期负债                 Current liability       

2101 短期借款                 Short-term borrowing

2111 应付票据                 Notes payable        

 银行承兑汇票 Bank acceptance

 商业承兑汇票 Trade acceptance

2121 应付账款                 Account payable

2131 预收账款              Deposit received

2141 代销商品款  Proxy sale goods revenue

2151 应付工资    &n