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第35解

current liabilities

【英文】Current liabilities are a company’s debts or obligations that are due within one year.Current liabilities appear on the company’s balance sheet and include short term debt,accounts payable,accrued liabilities and other debts.

【譯文】流動負債為一年內(nèi)一家公司到期的債務或者應付款項。流動債務出現(xiàn)在公司的資產(chǎn)負債表上,其包括短期債務、應付款項、應計負債以及其他債務等。

【解釋】本例中的current liabilities指企業(yè)所欠的“流動債務”或“流動負債”,而非“當前責任”或“當前債務”,其英文解釋為:amounts due to be paid to creditors within twelve months(12個月內(nèi)到期的借入金額)。

再如:

Current liabilities:amounts owed by a business to other organizations and individuals that should be paid within one year from the balance-sheet date.These generally consist of trade creditors,bills of exchange payable,amounts owed to group and related companies,taxation,social-security creditors,proposed dividends,accruals,deferred income,payments received on account,bank overdrafts,and short-term loans.Any long-term loans repayable within one year from the balance-sheet date should also be included.Current liabilities are distinguished from long-term liabilities on the balance sheet.〔譯文:流動債務:一家公司欠其他企業(yè)或個體的、在資產(chǎn)負債表的日期上應予一年內(nèi)支付的賬目總額。此類債務通常包括銷貨客戶、應付匯票、欠集團或聯(lián)營公司的總額、稅負、社保貸方、擬定股息、權(quán)責發(fā)生額、遞延收入、分期付款的付款收訖、銀行透支、以及短期貸款等。也應包括資產(chǎn)負債表日期上一年內(nèi)應償還的任何長期貸款。在資產(chǎn)負債表上流動債務不同于長期債務。〕

另外,liability用作復數(shù)時,常常表示“債務”、“負債”之意。如:liabilities and inflation(負債與通貨膨脹)、liabilities and responsibilities(負債與責任)、liabilities out of book(賬外負債)、liabilities to capital ratio(負債與資本比率)。

當然,liabilities 也可表示責任,如liabilities on joint loans(聯(lián)合貸款責任)、bodily injury liability(人身傷害責任)。

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