Short-term loans, notes payable, accounts payable, accounts received in advance, salaries payable to employees, taxes payable, dividend payable, interest payable, other payables, long-term loans, bonds payable and long-term payables.

Debt accounts generally need to be checked regularly with relevant creditor units or individuals to ensure the authenticity of liabilities. It is required to set up detailed classification accounts according to specific units or individuals with debt settlement relations for detailed classification accounting.

Classification of liability entities:

1. According to the liquidity of liabilities, liability accounts can be divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities. Among them, accounts reflecting current liabilities include short-term loans, accounts payable and taxes payable, while accounts reflecting long-term liabilities include long-term loans, bonds payable and long-term payables.

The current liability account reflects the debt that the enterprise will repay within one year or more in the business cycle.

Long-term liabilities reflect liabilities with a repayment period of one year or more than one business cycle.

2. According to the reasons for the formation of liabilities, liability accounts can be divided into liability accounts reflecting production and business activities, such as accounts payable and accounts received in advance, and liability accounts reflecting business results, such as taxes payable and profits payable.