资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。
A balance sheet item which equals the sum of all money owed by a pany and due within one year. Also called payables or current liabilities.
因此，传统会计体系下，衍生金融工具无法在资产负债表内得到确认，而只能成为游离于资产负债表外的巨大风险项目。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
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