Examples are accounts payable , notes payable , the current portion of long - term debt , and various accrued items such as salaries payable and taxes payable 应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
Around 2 weeks before your tax due date , we will send a proposal for redemption to you showing the details of certificates intended to be redeemed and the balance of tax payable by you 在你个人的税款到期前约星期，本局会预先发出赎回储税券建议书，详列打算赎券的资料及你的应付税款馀额。
Around 2 weeks before your tax due date , we will send a proposal for redemption to you showing the details of certificates intended to be redeemed and the balance of tax payable by you 在你个人的税款到期前约２星期，本局会预先发出赎回储税券建议书，详列打算赎券的资料及你的应付税款馀额。
Refunds were made during the year to taxpayers for various reasons , such as overpayment of tax or refund arising from a revision of assessment . they were issued as expeditiously as possible 本局在年内就不同原因退还税款给纳税人，例如纳税人多缴应付税款，或因修订评税而需退还税款，退税事宜会尽快安排。
Refunds were also made during the year to taxpayers for various reasons , such as overpayment of tax or refund arising from a revision of assessment . they were issued as expeditiously as possible 此外，本局在年内亦就不同原因退还税款给纳税人，例如纳税人多缴应付税款，或因修订评税而需退还税款，退税事宜会尽快安排。
Therefore , if there is no addition to or withdrawal from your account and the amount of tax due remains unchanged from the date of proposal to the tax due date , you should follow the proposal to pay the balance of tax payable by the due date 因此，若在建议书发出日期至税款到期日期间，你没有新增或赎回储税券，以及应付税款维持不变，你应按建议书内所示，在税款到期日或之前缴交你的应付税款馀额。
2006 the ministry of finance issued a new " enterprise accounting standards no . 18 - - income tax , " discard the old norms of the income tax accounting cope with the tax law and accounting impact of tax law the requirement for balance sheet debt for income tax accounting , leading to the new criteria and norms in the old definition of difference , income to determine income tax expenses and losses relating to the disposal of significant differences 2006财政部新发布的《企业会计准则第18号? ?所得税》 ，摒弃了旧规范中所得税会计核算的应付税款法和纳税影响会计法，规定采用资产负债表债务法进行所得税的会计核算，从而导致新准则与旧规范在差异定义、收益确定所得税费用计算、亏损处理等方面存在着很大的差异。
Therefore , if there is no addition to or withdrawal from your account and the amount of tax due remains unchanged from the date of proposal to the tax due date , you should follow the proposal to pay the balance of tax payable by the due date . otherwise , you should adjust and pay such amount not met by your certificates 因此，若在建议书发出日期至税款到期日期间，你没有新增或赎回储税券，以及应付税款维持不变，你应按建议书内所示，在税款到期日或之前缴交你的应付税款馀额。如你储税券帐户的结馀或应付税款有变，而帐户结馀不足以支付你的税款，请于税款到期日或之前清缴不足之数。
However , the author thinks : both methods follow accrual basis . the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting , while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting 然而，笔者认为：应付税款法与纳税影响会计法都遵循了权责发生制，两者的主要区别在于，应付税款法是以税收法规为主导来处理所得税会计问题，而纳税影响会计法则是以会计法规为主导来处理所得税会计问题。
