流动负债分类的另一个要求是需用流动资产偿还。
Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
银行、保险公司和非银行金融机构的各项负债有特殊性的，按照其性质分类分项列示。
The specific liabilities of Banks, insurance companies and nonbank financial institutions, if any, shall be grouped and itemized according to their specific nature.
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
资产负债表应当按照资产、负债和所有者权益(或者股东权益，下同)分类分项列示。
Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
IASB已经启动制定程序，更深入地考量金融负债的分类和计量，希望能在2010年发布最终定稿的金融负债会计准则。
The IASB has begun the process of giving further consideration to the classification and measurement of financial liabilities and it expects to issue final requirements during 2010.
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
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