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1·Non current liabilities are mostly long term debt of the business.

非流动负债差不多就是企业的长期债务。

2·The main current liabilities are accounts payable and accrued expenses.

主要的流动负债是应付账款和应计费用。

3·Liabilities: indicating current liabilities other liabilities etc.

二负债类：指流动负债、长期负债、其他负债等项。

4·Current liabilities are obligations the firm must pay within a year.

流动债务是指企业一年内必须偿清的债务。

5·Current liabilities that cannot be classified into the headings above.

指不能归属于前述各款之流动负债。

6·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。

7·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。

8·Accounting for current liabilities is similar to accounting for current assets.

对于流动负债的会计核算与流动资产相似。

9·Accounts payable and notes payable are typical example of current liabilities.

要票据上签字答应付款如果收票人不付的话。

10·Ratio of current assets to current liabilities. It is the main liquidity ratio.

指流动资产与流动负债的比率，是主要的流动性比率。