That obligation is a current obligation of the enterprise;
该义务是企业承担的现时义务；
Article 5 the estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation.
第五条预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。
The first type is the General Obligation bonds that fund salaries and current expenses.
第一类是用于支付工资和当前费用的一般义务债券。
But is highlighting the past this way an obligation owed to the winery's current employees?
但是，对过去的突显是否就是葡萄酒厂对其现有雇员的一种义务呢？
Added to the offsets they've sold, this means that their total obligation is 8.6bn tonnes, or 60% of their current emissions.
加上发达国家售卖的抵消量，这意味着其他国家的要承担的减排义务是86亿吨，即他们目前排放量的60%。
And as Adam Gopnik discusses in his piece in the current issue, the Internet has freed us of the obligation to retain facts; it forms part of our "extended mind."
而正如亚当·高普尼克(Adam Gopnik)在本期的文章中讨论的那样，互联网已经将我们从保留事实的义务中解脱出来。它构成了我们“延伸思想”的一部分。
Generally speaking, current liabilities should be measured and shown in the balance sheet at the money amount necessary to satisfy the obligation.
一般来讲，流动负债应按履行该义务所需的金额计量并列示于资产负债表中。
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。
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。
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。
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