第35解

current liabilities

【英文】Current liabilities are a company’s debts or obligations that are due within one year.Current liabilities appear on the company’s balance sheet and include short term debt，accounts payable，accrued liabilities and other debts.

【譯文】流動負債為一年內一家公司到期的債務或者應付款項。流動債務出現在公司的資產負債表上，其包括短期債務、應付款項、應計負債以及其他債務等。

【解釋】本例中的current liabilities指企業所欠的“流動債務”或“流動負債”，而非“當前責任”或“當前債務”，其英文解釋為：amounts due to be paid to creditors within twelve months（12個月內到期的借入金額）。

再如：

Current liabilities：amounts owed by a business to other organizations and individuals that should be paid within one year from the balance-sheet date.These generally consist of trade creditors，bills of exchange payable，amounts owed to group and related companies，taxation，social-security creditors，proposed dividends，accruals，deferred income，payments received on account，bank overdrafts，and short-term loans.Any long-term loans repayable within one year from the balance-sheet date should also be included.Current liabilities are distinguished from long-term liabilities on the balance sheet.〔譯文：流動債務：一家公司欠其他企業或個體的、在資產負債表的日期上應予一年內支付的賬目總額。此類債務通常包括銷貨客戶、應付匯票、欠集團或聯營公司的總額、稅負、社保貸方、擬定股息、權責發生額、遞延收入、分期付款的付款收訖、銀行透支、以及短期貸款等。也應包括資產負債表日期上一年內應償還的任何長期貸款。在資產負債表上流動債務不同于長期債務。〕

另外，liability用作復數時，常常表示“債務”、“負債”之意。如：liabilities and inflation（負債與通貨膨脹）、liabilities and responsibilities（負債與責任）、liabilities out of book（賬外負債）、liabilities to capital ratio（負債與資本比率）。

當然，liabilities 也可表示責任，如liabilities on joint loans（聯合貸款責任）、bodily injury liability（人身傷害責任）。