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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(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)。

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