您要查找的是不是：
- current liability account 流动债务帐户
- The account Dividends Payable, which was credited at the date of declaring the dividend, is a current liability. 股利宣布日贷记的账户--应付股利是一个流动负债账户。
- I think we should look at current liability in different light. 我认为我们应该从一个不同的角度来看待我们的流动负债。
- Deferred Revenue A liability account used for deposits and other cash receipts prior to the completion of the sale. 递延收入在完成销售前收取按金或其他现金的负债账目。
- Accountants traditionally have classified the liability for warranty claims as a current liability. 传统上讲,会计人员把保修责任划分为流动负债。
- Cash dividends, reduce retained earnings and become a current liability when declared. 现金股利，在宣布时将减少保留盈利并成为一项流动负债。
- Declaration of cash dividends. The declaration of a cash dividend results in a current liability (dividend payable) and is therefore a use of funds. 宣布现金红利。宣布现金红利可以引起流动负债（应付股利），因此，宣布红利是资本运用。
- Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue , or Customers' Deposits. 以顾客提前支付的款项为依据,公司借记现金并贷记一个负债账户如预收收入,或顾客存款。
- 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。
- 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has been announced, the obligation to pay the dividend is a current liability of the corporal ion and cannot be rescinded.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。
- If a transaction increases the total of liabilities, we should credit the relative liability account for the amount increased. 一笔经济业务如果使负债总额增加，我们应该以增加的金额贷记相应的负债账户。
- Subtracting current liabilities from current assets yields working capital. 流动资产减去流动负债产生营运资本。
- It expresses the relationship of current assets to current liabilities. 它表达了流动资产与流动负债之间的关系。
- deferred pension liability account [经] 延期养老金负债帐户
- Accounts payable and notes payable are typical example of current liabilities. 应付帐款和应付票据是流动负债的典型例子。
- You may open a current account at a bank. 你可以在银行开立一个活期帐户。
- I think we should look at our current liabilities in a different light. 我认为我们应该从一个不同的角度来看待我们的流动负债。
- A cashier shall not concurrently take charge of auditing, custody of accounting archives or recording the revenue, expense or claims and liability accounts. 出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务帐目的登记工作。
- I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
- Deferred tax asset and liability accounts must be recalculated to reflect changes to the expected tax rates at the time temporary differences will reverse. 在进行递延所得税会计处理时，考虑到时间性差异转回时税率变化的影响，在预期未来所得税税率会发生变化时需要重新估算递延所得税资产和债务。
