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31. Accounts payable and notes payable are typical example of current liabilities.
32. Current liabilities include short term bank loans and overdrafts, trade creditors, tax and social security payable and dividends payable.
33. Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.
34. Remove the net of long-term borrowings from overseas branches from the current liabilities, to compare assets and liabilities with the same tenor.
35. Liabilities are generally classified into current liabilities and long - term liabilities.
36. The net of long-term borrowings financed from overseas branches are treated as current liabilities.
37. Operating capital, accounts of risk, and current liabilities being difficult to return lead to drying up of liquidity.
38. The quick ratio reflects the relationship of quick assets to current liabilities, it can tell analysts the ability of immediate debt paying.
39. Current assets and current liabilities are reported separately from non-current assets and liabilities.
40. Current liabilities are debts payable within one year while long-term liabilities are debts payable over a longer period.
41. Long term liabilities repayable within one year from the balance sheet date shall be separately disclosed under current liabilities in the balance sheet.
42. Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.
43. The paper points that current assets ratio, current liabilities ratio, current ratio and working capital turnover have no obvious relation with corporation's performance as a whole.
44. Ratio of current assets to current liabilities. It is the main liquidity ratio .
45. What about current liabilities? Sentencedict.com
46. Balance of current liabilities shall be itemized and shown in financial statements.
47. It expresses the relationship of current assets to current liabilities.
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