| 单词 | Current liabilities |
| 释义 | 現有債項 In a company, cash or other assets of the corporation that would, in the ordinary course of business of the corporation, be consumed or converted into cash within 12 months after the end of the last financial period. A liability should be classified as a current liability when it is expected to be settled in the normal course of the enterprise’s operating cycle or is due to be settled within 12 months of the date of the balance sheet: Hong Kong Society of Accountants, Statement of Standard Accounting Practice 2.101. See also Current asset; Financial period. 在一間公司，其現金或其他資產在公司日常業務運作而於上次財政期間的12個月內消耗或轉變成現金。一項債項若預期會在資產負債表的日期的12個月於正常業務運作循環內交付或須到期交付則被分類為現有債項: 香港會計師公會，會計實務守則2.101。另見 Current asset; Financial period。 |
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