Cash dividends, reduce retained earnings and become a current liability when declared.

现金股利，在宣布时将减少保留盈利并成为一项流动负债。

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Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets.

流动负债分类的另一个要求是需用流动资产偿还。

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Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.

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。

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