流动负债合计是指企业在一年内或超过一年的一个营业周期内偿还的债务；
The liquid liability is the debt that an enterprise will pay back during an operation cycle which is either shorter or longer than a year.
负债合计是指企业所承担的能以货币计量，将以资产或劳务偿付的债务总计。
Aggregate liabilities refer to the total debts of an enterprise which can be calculated in monetary term and will be repaid in the forms of assets or service.
长期负债合计是指偿还期在一年以上或者超过一年的一个营业周期内偿还债务。
The long-term debt refers to a debt whose payback period is longer than a year or which will be repaid during an operation cycle that is longer than a year.
第二十二条资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目。
Article 22 the category of liabilities in the balance sheets shall at least include the aggregate item of current liabilities, non-current liabilities and liabilities.
第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。
Article 20 the category of assets in the balance sheets shall at least include aggregate items of current assets and non-current assets.
第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。
Article 20the category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets.
第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。
Article 20the category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets.
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