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(dòng)負(fù)債為一年內(nèi)一家公司到期的債務(wù)或者應(yīng)付款項(xiàng)。流動(dòng)債務(wù)出現(xiàn)在公司的資產(chǎn)負(fù)債表上，其包括短期債務(wù)、應(yīng)付款項(xiàng)、應(yīng)計(jì)負(fù)債以及其他債務(wù)等。

【解釋】本例中的current liabilities指企業(yè)所欠的“流動(dòng)債務(wù)”或“流動(dòng)負(fù)債”，而非“當(dāng)前責(zé)任”或“當(dāng)前債務(wù)”，其英文解釋為：amounts due to be paid to creditors within twelve months（12個(gè)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(dòng)債務(wù)：一家公司欠其他企業(yè)或個(gè)體的、在資產(chǎn)負(fù)債表的日期上應(yīng)予一年內(nèi)支付的賬目總額。此類(lèi)債務(wù)通常包括銷(xiāo)貨客戶(hù)、應(yīng)付匯票、欠集團(tuán)或聯(lián)營(yíng)公司的總額、稅負(fù)、社保貸方、擬定股息、權(quán)責(zé)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(yīng)包括資產(chǎn)負(fù)債表日期上一年內(nèi)應(yīng)償還的任何長(zhǎng)期貸款。在資產(chǎn)負(fù)債表上流動(dòng)債務(wù)不同于長(zhǎng)期債務(wù)。〕

另外，liability用作復(fù)數(shù)時(shí)，常常表示“債務(wù)”、“負(fù)債”之意。如：liabilities and inflation（負(fù)債與通貨膨脹）、liabilities and responsibilities（負(fù)債與責(zé)任）、liabilities out of book（賬外負(fù)債）、liabilities to capital ratio（負(fù)債與資本比率）。

當(dāng)然，liabilities 也可表示責(zé)任，如liabilities on joint loans（聯(lián)合貸款責(zé)任）、bodily injury liability（人身傷害責(zé)任）。