What about current liabilities? I suppose they represent money owed by the company?

那么“流动负债”是 什么 ?我猜想是指公司该付的钱 吧 ?

企业管理英语口语（第二版）(2)

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

流动负债的余额应当在会计报表中分项列示.

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All current liabilities shall be accounted for at actual amount incurred.

各项流动负债应当按实际发生数额记帐.

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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.

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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.

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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.

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

应付帐款和应付票据是流动负债的典型例子.

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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.

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What about current liabilities?

那么流动负债又是什么意思?

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I think we should look at our current liabilities in a different light.

他们的答复含糊其词.

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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.

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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.

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