负债的

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。

Based on the analysis of the contingent liability situation of the district, the author will come up and define expenditure contingent liability and income contingent liability, and use local finance availability indicators to replace local finance income indicators, which is more accurate.

本文在分析过程中根据县区政府或有负债的现实状况，提出并定义了支出性或有负债和收入性或有负债、用地方财政可用财力指标替代了地方财政收入指标，提高了定量分析的科学性和准确性。

"Other definitions include ratio of quick assets to current liabilities , ratio of cash plus near-cash assets to current liabilities , and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities ."

其他定义还有：速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

Other s include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

By expanding the L-B model and integrating the impulsions into the model, we can conclude the different influeces to corporation value and debts level come from different impulsions:1 The change of demand——If the demand increases temperately, the corporation value also increases and the firm will increase its debts level, vice versa.2 The change of technology——New technology reduces products\' cost and improves the corporation value, the firm will increase debts level. 3 The unsymmetrical change of the firm\'s decision——The leader\'s corporation value increases and will increase its debts level, the follower is contrary.

对L—B模型进行扩展，将随机冲击的影响纳入模型，可以导出随机冲击对企业整体价值、负债水平产生的不同的影响：1市场需求变化——当市场需求温和上升时，企业整体价值上升，企业有增加负债的动力；温和下降时情况相反。2技术更替——技术更替降低了产品成本，提高了企业的整体价值，企业有增加负债的动力。3非对称的市场决策变化——领导企业的整体价值上升，有增加负债的动力；跟随企业则相反。

Claims payable, provision for unexpired risk and provision for catastrophes meet the definition of liabilities and should be recognized as insurance liabilities.

既然应该选用资产负债法作为保险会计处理的方法，而资产负债法强调的是资产和负债的计量，因此，第三章和第四章对保险合同产生的保险资产和保险负债的确认和计量进行研究。

For those normally runed firms, shareholders are willing to take more debts to take the advantages of leverage and tax shield effect from debt financing, while the shareholders may not borrow from the ordinary debtees but from themselves.

对于正常经营的企业，为了发挥债务资本的税蔽效应和杠杆作用，股东往往愿意企业负债经营，但是负债的对象不一定是普通债权人，很可能是股东自身；对于陷入财务危机的企业，为套牢普通债权人获得更多的企业重组收益，股东也愿意&自我负债&融资。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。