常见的长期负债有应付债券、应付抵押账款和长期应付票据。
The most common examples are bonds payable and mortgages payable, and long-term notes payable.
应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
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。
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.
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