詞彙集 負債（屬於 會計 - 審計）：完整且詳細的清單
詞彙集「負債」（屬於「會計 - 審計」）從國際標準教材來源精心挑選，幫助您在短時間內掌握詞彙。全面彙整定義、例句及標準發音…
在 Lingoland 學習此詞彙集
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/ˌlaɪ.əˈbɪl.ə.t̬i/
(noun) 責任, 債務, 負擔
範例:
The company accepted full liability for the accident.
公司承擔了事故的全部責任。
/ˈkɜːrənt laɪəˈbɪlɪti/
(noun) 流動負債
範例:
Accounts payable and short-term loans are common examples of current liabilities.
應付帳款和短期貸款是流動負債的常見例子。
/ˌlɔŋ tɜːrm ˌlaɪəˈbɪlɪti/
(noun) 長期負債, 非流動負債
範例:
The company's balance sheet showed a significant amount of long-term liabilities, including bonds payable.
公司的資產負債表顯示有大量長期負債，包括應付債券。
/noʊt ˈpeɪəbl/
(noun) 應付票據
範例:
The company issued a note payable to the bank for the loan.
公司向銀行開具了一張應付票據以獲取貸款。
/əˌkaʊnts ˈpeɪəbl/
(noun) 應付帳款
範例:
We need to process the accounts payable by the end of the week.
我們需要在本週末前處理應付帳款。
/əˌkruːd ɪkˈspens/
(noun) 應計費用, 預提費用
範例:
The company recorded an accrued expense for utilities used but not yet billed.
公司記錄了一筆已使用但尚未開票的公用事業應計費用。
/dɪˌfɜːrd ˈrev.ə.nuː/
(noun) 遞延收入
範例:
The software company recorded the annual subscription fee as deferred revenue until the service was fully provided.
該軟體公司將年度訂閱費記錄為遞延收入，直到服務完全提供。
/ˌlɔŋ tɜːrm ˈdet/
(noun) 長期債務, 長期負債
範例:
The company's balance sheet showed a significant amount of long-term debt.
公司的資產負債表顯示有大量的長期債務。
/ˈkæpɪtl liːs/
(noun) 融資租賃, 資本租賃
範例:
The company decided to use a capital lease for the new machinery to spread out the cost over several years.
公司決定對新機器採用融資租賃，以將成本分攤到幾年內。