主要的流动负债是应付账款和应计费用。
The main current liabilities are accounts payable and accrued expenses.
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。
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.
需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
记录应计负债是因为企业的某些费用总是在其实际支付之前发生。
The need to record accrued liabilities arises from the fact that certain expenses are incurred by the business before they are actually paid.
如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。
If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.
如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。
If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.
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