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.

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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。

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.

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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.

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