（7）無(wú)形資產(chǎn)
無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權(quán) Patents
商標(biāo)權(quán) Trademarks, Trade names
著作權(quán) Copyrights
特許權(quán)或?qū)I(yíng)權(quán) Franchises
商譽(yù) Goodwill
開(kāi)辦費(fèi) Organization cost
租賃權(quán) Leasehold
攤銷(xiāo) Amortization
（8）流動(dòng)負(fù)債
負(fù)債 Liability
流動(dòng)負(fù)債 Current liability
應(yīng)付帳款 Account payable
應(yīng)付票據(jù) Notes payable
貼現(xiàn)票據(jù) Discount notes
長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities
應(yīng)付股利 Dividends payable
預(yù)收收益 Prepayments by customers
存入保證金 Refundable deposits
應(yīng)付費(fèi)用 Accrual expense
增值稅 value added tax
營(yíng)業(yè)稅 Business tax
應(yīng)付所得稅 Income tax payable
應(yīng)付獎(jiǎng)金 Bonuses payable
產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties
贈(zèng)品和兌換券 Premiums, coupons and trading stamps
或有事項(xiàng) Contingency
或有負(fù)債 Contingent
或有損失 Loss contingencies
或有利得 Gain contingencies
永久性差異 Permanent difference
時(shí)間性差異 Timing difference
應(yīng)付稅款法 Taxes payable method
納稅影響會(huì)計(jì)法 Tax effect accounting method
遞延所得稅負(fù)債法 Deferred income tax liability method
無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權(quán) Patents
商標(biāo)權(quán) Trademarks, Trade names
著作權(quán) Copyrights
特許權(quán)或?qū)I(yíng)權(quán) Franchises
商譽(yù) Goodwill
開(kāi)辦費(fèi) Organization cost
租賃權(quán) Leasehold
攤銷(xiāo) Amortization
（8）流動(dòng)負(fù)債
負(fù)債 Liability
流動(dòng)負(fù)債 Current liability
應(yīng)付帳款 Account payable
應(yīng)付票據(jù) Notes payable
貼現(xiàn)票據(jù) Discount notes
長(zhǎng)期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities
應(yīng)付股利 Dividends payable
預(yù)收收益 Prepayments by customers
存入保證金 Refundable deposits
應(yīng)付費(fèi)用 Accrual expense
增值稅 value added tax
營(yíng)業(yè)稅 Business tax
應(yīng)付所得稅 Income tax payable
應(yīng)付獎(jiǎng)金 Bonuses payable
產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties
贈(zèng)品和兌換券 Premiums, coupons and trading stamps
或有事項(xiàng) Contingency
或有負(fù)債 Contingent
或有損失 Loss contingencies
或有利得 Gain contingencies
永久性差異 Permanent difference
時(shí)間性差異 Timing difference
應(yīng)付稅款法 Taxes payable method
納稅影響會(huì)計(jì)法 Tax effect accounting method
遞延所得稅負(fù)債法 Deferred income tax liability method