长期负债是在相当长的时期(典型的是超过一年)内未到期的债务金额。
Long-term liabilities are those amounts of debts not due for a relative long time, typically more than one year.
未到期责任准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。
The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department.
例如远期外汇合约，期货买卖合同等在未到期前均为资产负债表外科目。
For example: foreign currency forward and futures will be off balance sheet account before expiry date.
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