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.

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。

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Debt-service coverage is defined as EBITDA, or earnings before interest, taxes, depreciation and amortization, relative to the current portion of long-term debt and interest.

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