流动负债

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 current liabilities include accounts payable, accrued wages and salaries payable, sales and excise taxes payable, income or property taxes payable, and short-term notes payable, dividends payable, estimated or accrued liabilities, the various payroll taxes liabilities and the portion of long-term debt due within one year (or the operating cycle, if longer).

流动负债的例子包括：应付账款、应计未付工资、应付销售税和货物税、应付所得税或财产税、应付短期票据、应付股利、估计或应计的负债、各种应付工薪税以及长期负债中将在下一年度内（或经营周期，视何者较长）到期的部分。

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。

Current liabilities are expected to be paid within a year of the date of the balance sheet.

流动负债是需要在资产负债表日之前的一年内流动负债是需要在资产负债表日之前的一年内需要偿还的债务。

Long-term liabilities are obligations that do not qualify as current liabilities.

长期负债是指不符合流动负债条件的负债。

Long-term liabilities are obligatio that do not qualify as current liabilities.

长期负债是指不符合流动负债条件的负债。

Mobile Enterprise liquidity ratio is the ratio of current assets to current liabilities ratio.

流动比率是企业流动资产与流动负债的比率。

Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

In theory this paper creates 6 independent variables to figure a corporation's debt structure by the generalized concept of capital structure with floating debt. Taking the improved Tobin's Q as the explained variable, this paper works out 4 expressions after regression estimation.

首先理论上，本文从一个新的角度在广义资本结构的概念下，将流动负债纳入负债结构的研究范围，将企业负债按照对象结构——既债权人类型分类，在此基础上设计了6个解释变量表征负债结构。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。