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.

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。

youdao

The suppliers and other organizations that I owe money to are my accounts payable or payables. I must remember to pay tax to the Inland Revenue Service on time.

我还欠钱没给的供货商或其他机构就是我的应付账款，我还必须记得按时向国内税务局缴纳税金。

youdao

In addition to her regular workload, she took on a huge volume of work to manage that side of our business overseeing payables and receivables, minding all of the accounts, planning for taxes, signing checks.

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