The current portion of insurance premiums paid that cover future periods.

保险费 的本期部分来涵盖将来期段的部分。

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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。

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Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.

最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。

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Debt-service coverage is defined as EBITDA, or earnings before interest, taxes, depreciation and amortization, relative to the current portion of long-term debt and interest.

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