第2章负债..............................................12.1流动负债···········································································································12.1.1短期借款···································································································12.1.2应付票据···································································································22.1.3应付账款···································································································32.1.4预收账款···································································································72.1.5代销商品款································································································82.1.6应付工资·································································································102.1.7应付福利费······························································································112.1.8应付股利·································································································122.1.9应交税金·································································································132.1.10其他应交款······························································································252.1.11其他应付款······························································································262.1.12预提费用·································································································272.1.13待转资产价值··························································································282.1.14预计负债·································································································292.2长期负债··························································...