Cash dividends, reduce retained earnings and become a current liability when declared.
现金股利，在宣布时将减少保留盈利并成为一项流动负债。
Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets.
流动负债分类的另一个要求是需用流动资产偿还。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
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。
In these cases, the principal amount due within one year (or the operating cycle) is regarded as a current liability, and the remainder of the obligation is classified as a long-term liability.
在这种情况下，一年(或一个经营周期)内到期的本金应作为流动负债，而负债的其余部分则作为长期负债。
Under its current guarantee to the bail-out fund, France has a contingent liability of 8% of GDP (if the fund were to be drawn down in full).
在目前对紧急财政救援基金的担保额度下，法国的或有负债已经占到GDP8 %的额度(如果基金资金完全到位的话)。
As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period.
在一项长期负债接近到期日时，它最终会在本期内到期。
Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.
企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计入当期损益。
In our country, the claim pattern of the current joint liability is a free claim pattern.
我国现行连带责任的求偿模式是任意求偿模式。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
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