CL:流动负债
“流动负债”在英文中对应的专业术语是“Current Liabilities”,常缩写为“CL”,以提高书写与交流效率。该术语广泛应用于商业与会计领域,用于指代企业在一年或一个营业周期内需要偿还的短期债务,是财务报表中的重要项目之一。
Current Liabilities具体释义
Current Liabilities的英文发音
例句
- The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.
- 现金比率表达了现金和现金等价物与流动负债(CL)之间的关系。
- It expresses the relationship of current assets to current liabilities.
- 它表达了流动资产与流动负债(CL)之间的关系。
- Accounting for current liabilities is similar to accounting for current assets.
- 对于流动负债(CL)的会计核算与流动资产相似。
- Remove the net of long-term borrowings from overseas branches from the current liabilities;
- 将从海外分行融资的长期借款从流动负债(CL)中予以扣减;
- Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities.
- 长期负债中将在下一年内支付的部分,在资产负债表中应重新归类为流动负债(CL)。
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