Non current liabilities are mostly long term debt of the business.

非流动负债差不多就是企业的长期债务。

The main current liabilities are accounts payable and accrued expenses.

主要的流动负债是应付账款和应计费用。

Liabilities: indicating current liabilities other liabilities etc.

二负债类：指流动负债、长期负债、其他负债等项。

Current liabilities are obligations the firm must pay within a year.

流动债务是指企业一年内必须偿清的债务。

Current liabilities that cannot be classified into the headings above.

指不能归属于前述各款之流动负债。

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。

Subtracting current liabilities from current assets yields working capital.

流动资产减去流动负债产生营运资本。

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。

Accounts payable and notes payable are typical example of current liabilities.

要票据上签字答应付款如果收票人不付的话。

Ratio of current assets to current liabilities. It is the main liquidity ratio.

指流动资产与流动负债的比率，是主要的流动性比率。

Balance of current liabilities shall be itemized and shown in financial statements.

活动欠债的余额理卖正在会计报表中分项列示。

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。

Let's start with Current Liabilities such as Accounts Payable (money you owe your suppliers, etc).

让我们从流动负债，比如应付账款(欠供应商的货款，等等)开始。

The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.

现金比率表达了现金和现金等价物与流动负债之间的关系。

Current liabilities are the company's liabilities which will come due, or must be paid, within one year.

流动负债是一年内到期或必须支付的公司债务。

We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

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。

Similar to assets, there are two main categories of liabilities: current liabilities and noncurrent liabilities.

同资产相似，债务也有两种主要分类：流动债务与非流动债务。

In the analysis of current liabilities management, we analyzes mainly it from the two side of risk and cost.

在短期债务的管理分析中，主要从风险与成本两方面进行分析。

Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprises fund cost.

通过大量举借短期负债来满足营运资金需求，降低企业的资金成本。

Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

通过大量举借短期负债来满足营运资金需求，降低企业的资金成本。

Current liabilities are debts of a business that are to be paid within the normal operation cycle or a period of a year or less.

当前负债是指企业应该在一年或更短的正常经营期限内要支付的债务。

Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.

流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。

A balance sheet item which equals the sum of all money owed by a pany and due within one year. Also called payables or current liabilities.

资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。

Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.

速动比率衡量企业流动资产中可以立即用于偿付流动负债的能力，是流动比率的一个重要辅助指标。