| 1. | Long - term account payable due within one year 一年内到期的长期应付 |
| 2. | Long - term account payable over one year 一年后到期的长期应付 |
| 3. | Long - term accounts payable shall be accounted at actual amounts 长期应付款项应当按实际发生数额记帐。 |
| 4. | Long - term accounts payable 长期应付款 |
| 5. | Long - term account payable 长期应付款 |
| 6. | Long - term accounts payable include accounts payable for importing equipments , accounts payable for fixed assets financed by leasing 长期应付款项包括应付引进设备款、融资租入固定资产应付款等。 |
| 7. | Long - term liabilities shall be shown by item of long - term loans , bonds payable , long - term accounts payable in accounting statements 长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。 |
| 8. | Long - term accounts payable include accounts payable for im ? porting equipment , accounts payable shall be accounted at ac ? tual amounts 长期应付款包括应付引进设备款等。长期应付款项应当按实际发生额记帐。 |
| 9. | Long term liabilities shall be itemized and shown as long - term loans , bonds payable , long - term accounts payable in financial statements 长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。 |
| 10. | Article 37 long - term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year , including long - term loans payable , bonds payable , long - term accounts payable , etc 第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务,包括长期借款、应付债券,长期应付款项等。 |