二负债类：指流动负债、长期负债、其他负债等项。

Liabilities: indicating current liabilities other liabilities etc.

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第二十二条资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目。

Article 22 the category of liabilities in the balance sheets shall at least include the aggregate item of current liabilities, non-current liabilities and liabilities.

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一家公司的会计账从一份会计科目表开始，存在两类会计账户：损益类账户和资产负债类账户，会计科目表包括了以上两种。

The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.

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