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。
An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.
普通股模块以四种方式影响资产负债表，其中一种是非流动负债。
The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to the expected result.
得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。
The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to the expected result.
得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。
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