# 资产负债表整理——负债和股东权益部分 接下来对上面9个会计科目作简单介绍。 ①短期借款 指的是企业向银行等金融机构... ## Quick Navigation - [Find Partners](https://www.hellotalk.com/partners.md): Discover language exchange partners worldwide - [Language Exchange](https://www.hellotalk.com/partners/exchange.md): Practice with native speakers worldwide - [Moments](https://www.hellotalk.com/moments.md): Share your language learning journey - [Topics](https://www.hellotalk.com/topics.md): Explore trending topics and discussions - [Chat & Messaging](https://www.hellotalk.com/features/chat.md): Text, voice, and video conversations - [Voice Rooms](https://www.hellotalk.com/features/voiceroom.md): Join live audio conversations - [Live Streaming](https://www.hellotalk.com/features/live-streaming.md): Interactive classes and language sessions - [Certified Teachers](https://www.hellotalk.com/features/certified-teachers.md): Learn from professional language instructors - [Immersive Learning](https://www.hellotalk.com/features/immersive-learning.md): Learn everywhere with instant translations - [Translation Tools](https://www.hellotalk.com/features/translation.md): Instant translation between any languages - [AI-Powered Apps](https://www.hellotalk.com/aiapps.md): Access specialized learning tools - [Language AI Apps](https://www.hellotalk.com/aiapps.md): Discover our AI-powered language learning applications - [All Features](https://www.hellotalk.com/features.md): Explore all learning features and tools - [Download](https://www.hellotalk.com/download.md): Get HelloTalk on iOS and Android ## Author - **Name**: 山雾幽玄 - **Username**: @lol_kingsley184 ## Content 资产负债表整理——负债和股东权益部分 接下来对上面9个会计科目作简单介绍。 ①短期借款 指的是企业向银行等金融机构借入的需要在1年内偿还的借款。 ②应付票据 是一种书面凭证，企业需要在未来的某个时日，把款项支付给票据持有人；应付账款 则是企业的口头承诺，是企业在向别人赊账的时候产生的，做出承诺后，企业需要在未来的某个时日把款项支付给收款人。 很多企业喜欢做老赖，购买原材料的时候跟供应商赊的账迟迟不肯偿还。不还账可能是因为公司确实没钱，业务经营困难手头紧张，也可能是因为企业手里有钱但就是不想还钱。九阳股份虽然喜欢赊账，但是九阳股份不会赖账不还；我们要避而远之的，是那些信用堪忧的企业。这类企业慢慢地会被供应商拉入黑名单，愿意赊账给它的人会越来越少，该公司资产负债表上“应付账款”的金额也会越来越少。 ③预收款项 指的是企业还没发货就收到的客户预先支付的货款。当公司的产品很抢手需要提前预定的时候，就会出现这种情况。比如，贵州茅台向供应商预先收取的款项。 ④其他应付款 跟其他应收款一样，也是一个筐，什么都会往里装，比如，公司向股东借钱就用这个会计科目表示。 ⑤长期借款 跟短期借款相对应，指的是企业向银行等金融机构借入的偿还期限在1年以上的借款。 ⑥实收资本 也叫股本，指的是企业实际收到的投资者投入的资金，换句话说，就是企业从股东那里一共收到多少钱。 ⑦资本公积 指的是投资者的出资额大于注册资本的那部分金额。比如，股东的出资额是1.5亿元，但是公司的注册资本只有1亿元，那么，该公司的实收资本就是1亿元，剩下的0.5亿元计入资本公积。 ⑧盈余公积 指的是企业按照规定从税后净利润中提取的积累资金，包括按净利润的10%计算提取的法定盈余公积和企业自己决定计提比例的任意盈余公积。 ⑨未分配利润 指的是企业的净利润在提取盈余公积和分配利润后，剩下的金额。未分配利润是企业的家底，是企业每年攒下的没花掉的利润。 ## Images 1. 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