流动负债

accounts receivable

应付账款

流动资金可包括现金(cash)、应付账款(accounts receivable)、预付保险金(prepaid insurance)、在用物料(supplies on hand)等. 流动负债为 current liability,它可以包括应付票据(notes payable)、应付账款(accounts payable)、应付未付工资(accrued salaries payable)等项.

accruals

预提

Current liabilities流动负债 | Accruals预提 | Due to related companies应付关联公司款

accrued dividend

应计红利,应计股利

accrued benefits 应计津贴;应计利益 | accrued dividend 应计红利,应计股利 | accrued expense 应计费用,从发生时起到被付清为止,这些费用作为流动负债反映在公司的资产平衡表上.

accrued expenses

预提费用

其他流动负债 Other current liabilities | 预提费用 Accrued expenses | 应付工资 Payroll payable

Aged debtors'report

逾期应收款报告

对营运资本的恰当定义是存货加上债权减去流动负债. 企业所需营运资本的数量经常波动,有时会巨幅波动. 对营运资本的需要与企业的商业循环周期、现金循环周期相关. 逾期应收款报告(Aged Debtors'Report)--列明逾期应收款和过期时间长度的报告.

short-term bank loan

短期借款

11, 流动负债, current liablities | 11, 短期借款, short-term bank loan | 11, 应付票据, note payable

Borrowings

贷款

应付即期所得税 Current income tax liabilities 107,455 72,374 | 贷款 Borrowings 12 1,203,051 2,295,515 | 流动负债合计 Total current liabilities 4,458,827 6,208,412

Bank borrowings

银行借款

非流动负债 Non-current liabilities | 银行借款 Bank borrowings 13 - 1,174,746 | 长期应付款 Long-term payables - 66,026

rationalized production

合理化生产

ratio estimation比率推算法 | rationalized production合理化生产 | ratio of current asset to current liability流动资产对流动负债比率

Dep. : Depreciation

(折旧)

NNA: Net Non-current Assets(非流动资产净值) | Dep. : Depreciation (折旧) | CL: Current Liabilities(流动负债)

Senior Chief made the swim to the Aleutian Islands：军士长游泳去了阿留申群岛

Some people actually believe|有些人真的相信 | Senior Chief made the swim to the Aleutian Islands.|军士长游泳去了阿留申群岛 | He's standing on a distant beach somewhere|此时他正在某个遥远的海滩

plebeianism：庶民风格

plebeian 平民 | plebeianism 庶民风格 | plebiscitary 平民表决法令的