Long - term liabilities are obligations that do not qualify as current liabilities . mortgages payable , long - term leases , long - term notes payable , and bond payable are a few examples of long - term liabilities 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据,以及应付债券都是长期负债的一些例子。
Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year , including short - term loans payable , notes payable , accounts payable , advances from customers , accrued payroll , taxes payable , profits payable , other payables , provision for expenses , etc 第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务,包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。
Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year , including short - term loans payable , notes payable , accounts payable , advances from customers , accrued payroll , taxes payable , profits payable , dividends payable , other payable , provision for expenses , etc 流动负债是指将在一年或超过一年的营业周期内偿还的债务,包括短期借款,应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。