1.
current liability(C.L.); floating liability(L.A.); liquid liability; immediate liability
流动负债(会计学)
2.
Liabilities are generally classified into current liabilities and long-term liabilities.
负债通常可以分为流动负债和长期负债。
3.
ratio of current liabilities to total liabilities and net worth
流动负债对负债总额及净值的比率
4.
ratio of cash to current liabilities
现金对流动负债的比率
5.
ratio of capital to current liabilities
资本对流动负债的比率
6.
ratio of current assets to current liabilities
流动资产对流动负债的比率
7.
ratio of current assets to current liability
流动资产与流动负债比率
8.
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。
9.
ratio of quick assets to current liabilities
速动资产对流动负债比例
10.
The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
11.
The time period used in defining current liabilities parallels that used in defining current assets.
确定流动负债与确定流动资产的期间应一致。
12.
It expresses the relationship of current assets to current liabilities.
它表达了流动资产与流动负债之间的关系。
13.
Accounting for current liabilities is similar to accounting for current assets.
对于流动负债的会计核算与流动资产相似。
14.
Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.
将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。
15.
A bond sinking is not classified as a current asset, because it is not available for the payment of current liabilities.
偿债基金不是流动资产,因为它不能用于支付流动负债。
16.
Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities.
长期负债中将在下一年内支付的部分,在资产负债表中应重新归类为流动负债。
17.
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
18.
Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability.
需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。