| 1. | Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year , including short - term loans payable , notes payable , accounts payable , advances from customers , accrued payroll , taxes payable , profits payable , dividends payable , other payable , provision for expenses , etc
流动负债是指将在一年或超过一年的营业周期内偿还的债务，包括短期借款，应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。 |
