Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

 
  • 應付帳款、應付票據、長(cháng)期債務(wù)的當期分攤額,以及諸如應付工資和應付稅款等種種應計項目都是流動(dòng)負債。
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