包括短期借款,比如应付账,以及长期借款的流动部分,比如一笔10年期贷款的最新利息支付。
This is includes both shorter term borrowings, such as accounts payables, along with the current portion of longer term borrowing, such as the latest interest payment on a 10-year loan.
于资产负债表日起12个月(含12个月)内偿还的借款为短期借款,其余借款为长期借款。
The borrowings are classified as short-term borrowings if they need to be repaid within 12 months (12 months included) of the balance sheet date, and the others are classified as long-term borrowings.
不到一年的为短期债务如果债务时间超过10年的,那么就是长期借款了。
A debt instrument is short-term if its maturity is less than a year and long-term if its maturity is ten years or longer.
应用推荐