• 1. Accounts and Notes Payable: 应付账款与应付票据
• 2. long-term notes and accounts payable: 长期应付票据及款项

• 1.Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
  最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
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