Let's start with Current Liabilities such as Accounts Payable (money you owe your suppliers, etc).

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。

youdao

Liabilities can be classified in the balance sheet as current or long-term liabilities.

在资产负债表中作为当前或长期负债。

youdao

We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

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。

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Current liabilities have fluctuated significantly as well, although the company maintains no short-term debt.

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States show current contributions as expense, not billion dollar liabilities (money owed), and worst yet, most states use ludicrous actuarial assumptions to estimate the returns on pension funds.

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This makes it difficult, if not impossible, under the current rules, for any federal agency to consider tax liabilities as part of its own criteria for grants and contracts.

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