应付

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。

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including accounts payable, advances from customers, accrued expenses, and taxes payable, etc.

流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务，包括应付账款、预收货款、应计费用、应付税款等。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

Examples of accrued liabilities include interest payable, income taxes payable, and amounts related to payroll s.

应计负债的例子包括应付利息、应付所得税和与工资有关的各项应计费用。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries

的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

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。

Establish accounts receivable aging schedule, according to customer credit period, monthly customer accounts receivable reconciliation schedules, and sales staff reconciliation, making timely loan recovery, establishing control of payables aging Table, according to the suppliers credit for a timely manner to cope with the changes this month and beyond the purchase price to be paid for the goods.

建立应收账款账龄明细表，按客户不同信用期，每月编制客户的应收账款对账明细表，与销售人员进行对账，使得货款及时收回；建立应付账款的账龄控制表，根据供应商的信用期限，及时变更本月应付的货款和以后将要支付的货款。

Establish accounts receivable aging schedule, according to customer credit period, monthly customer accounts receivable reconciliation schedules, and sales staff reconciliation, making timely loan recovery, establishing control of payables aging Table, according to the supplier's credit for a timely manner to cope with the changes this month and beyond the purchase price to be paid for the goods.

建立应收账款账龄明细表，按客户不同信用期，每月编制客户的应收账款对账明细表，与销售人员进行对账，使得货款及时收回；建立应付账款的账龄控制表，根据供应商的信用期限，及时变更本月应付的货款和以后将要支付的货款。

And the difference between the two sums shall be expressed in the said certificate as a balance due to the Trade Contractor from the Employer or to the Employer from the Trade Contractor as the case may be.

以上两总额如有差异，应该最终证明书中陈述，作为甲方应付专业承包商的款项，或专业承包商应付甲方款项或任何有可能的情况。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。