this podcast is brought to you by hec paris student: in the notes for the borrowing there is less than one year debt do we consider that a current liability ?

本播客由巴黎高等商学院呈现,学生：在借款票据上,有不到一年的债务,我们会把这看作短期负债吗？,那么你会排除还是……？，so，you，will，be，excluded，or…

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。

acid test ratio is used for measuring the ability of reimbursing current liability by current asset. it could be represented by the cash asset divided by current liability.

是衡量企业流动资产中可以立即用于偿付流动负债的能力，是现金类资产对流动负债的比率关系。

in order to understand that value, first you need to know what your current liability is.

为了明白这个的价值，首先你要知道你的职责是什么。

there are four inadequacies in current liability system of students injury accident.

现行学生伤害事故赔偿责任制度存在四个方面的缺陷。

once the declaration of a dividend has been announced, the obligation to pay the dividend is a current liability of the corporal ion and cannot be rescinded.

一旦宣布分红，需支付的股利就成为公司的流动负债，而且不得取消。

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。