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.

【译文】流动负债为一年内一家公司到期的债务或者应付款项。流动债务出现在公司的资产负债表上，其包括短期债务、应付款项、应计负债以及其他债务等。

【解释】本例中的current liabilities指企业所欠的“流动债务”或“流动负债”，而非“当前责任”或“当前债务”，其英文解释为：amounts due to be paid to creditors within twelve months（12个月内到期的借入金额）。

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.〔译文：流动债务：一家公司欠其他企业或个体的、在资产负债表的日期上应予一年内支付的账目总额。此类债务通常包括销货客户、应付汇票、欠集团或联营公司的总额、税负、社保贷方、拟定股息、权责发生额、递延收入、分期付款的付款收讫、银行透支、以及短期贷款等。也应包括资产负债表日期上一年内应偿还的任何长期贷款。在资产负债表上流动债务不同于长期债务。〕

另外，liability用作复数时，常常表示“债务”、“负债”之意。如：liabilities and inflation（负债与通货膨胀）、liabilities and responsibilities（负债与责任）、liabilities out of book（账外负债）、liabilities to capital ratio（负债与资本比率）。

当然，liabilities 也可表示责任，如liabilities on joint loans（联合贷款责任）、bodily injury liability（人身伤害责任）。