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。
An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.
主要的流动负债是应付账款和应计费用。
The main current liabilities are accounts payable and accrued expenses.
非流动负债差不多就是企业的长期债务。
Non current liabilities are mostly long term debt of the business.
指不能归属于前述各款之流动负债。
Current liabilities that cannot be classified into the headings above.
流动负债是一年内到期或必须支付的公司债务。
Current liabilities are the company's liabilities which will come due, or must be paid, within one year.
流动资产减去流动负债产生营运资本。
Subtracting current liabilities from current assets yields working capital.
负债通常可以分为流动负债和长期负债。
Liabilities are generally classified into current liabilities and long-term liabilities.
它表达了流动资产与流动负债之间的关系。
It expresses the relationship of current assets to current liabilities.
对于流动负债的会计核算与流动资产相似。
Accounting for current liabilities is similar to accounting for current assets.
确定流动负债与确定流动资产的期间应一致。
The time period used in defining current liabilities parallels that used in defining current assets.
负债一般按偿还期长短分为流动负债和长期负债。
Usually, the debts are divided into liquid liability and long-term debt according to the length of the payback period.
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.
资本投入等于资产减去流动负债和不付利息的负债。
Capital invested equals assets less current and non - interest bearing liabilities.
二负债类：指流动负债、长期负债、其他负债等项。
Liabilities: indicating current liabilities other liabilities etc.
指流动资产与流动负债的比率，是主要的流动性比率。
Ratio of current assets to current liabilities. It is the main liquidity ratio.
让我们从流动负债，比如应付账款(欠供应商的货款，等等)开始。
Let's start with Current Liabilities such as Accounts Payable (money you owe your suppliers, etc).
流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
现金比率表达了现金和现金等价物与流动负债之间的关系。
The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.
现金股利，在宣布时将减少保留盈利并成为一项流动负债。
Cash dividends, reduce retained earnings and become a current liability when declared.
也称为酸性测试比率，是现金类资产对流动负债的比率关系。
It is also called acid test ratio which is calculated by deducting inventories from current assets and then dividing the remainder by current liabilities.
我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。
We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.
计算这一比率时，一般需要同时考虑流动负债和非流动负债和资产。
When calculating this ratio, it is conventional to consider both current and non-current debt and assets.
流动比率是指衡量组织的流动资产足以支付流动负债程度的财务比率。
Liquidity ratios are financial ratios that measure the degree to which an organization's current assets are adequate to pay current liabilities.
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。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
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.
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。
Generally speaking, current liabilities should be measured and shown in the balance sheet at the money amount necessary to satisfy the obligation.
流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。
Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.
流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。
Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.
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