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。

youdao

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。

youdao

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。

youdao

People should retain responsibility for their vehicles to ensure safety, but as cars become ever more automated, the current rules of liability would suppress innovation.

WSJ: Crovitz: The Car of the Future Will Drive You

Attacking the unnecessary costs in our current system starts with implementing comprehensive medical liability reform, so when doctors are in exam rooms they are thinking about their patients, not about ordering more tests in case somebody tries to sue later.

CNN: Commentary: Make health care affordable

DiNapoli, acting as trustee of the state pension fund, in November filed a shareholder resolution calling on the company to analyze whether it would reduce its long-term liability by removing contaminated sediment outside the current cleanup zone.

WSJ: GE to study Hudson River cleanup expansion