词汇集 负债（属于 会计 - 审计）：完整且详细的清单
词汇集「负债」（属于「会计 - 审计」）从国际标准教材来源精心挑选，帮助您在短时间内掌握词汇。全面汇整定义、例句及标准发音…
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/ˌlaɪ.əˈbɪl.ə.t̬i/
(noun) 责任, 债务, 负担
示例:
The company accepted full liability for the accident.
公司承担了事故的全部责任。
/ˈkɜːrənt laɪəˈbɪlɪti/
(noun) 流动负债
示例:
Accounts payable and short-term loans are common examples of current liabilities.
应付账款和短期贷款是流动负债的常见例子。
/ˌlɔŋ tɜːrm ˌlaɪəˈbɪlɪti/
(noun) 长期负债, 非流动负债
示例:
The company's balance sheet showed a significant amount of long-term liabilities, including bonds payable.
公司的资产负债表显示有大量长期负债，包括应付债券。
/noʊt ˈpeɪəbl/
(noun) 应付票据
示例:
The company issued a note payable to the bank for the loan.
公司向银行开具了一张应付票据以获取贷款。
/əˌkaʊnts ˈpeɪəbl/
(noun) 应付账款
示例:
We need to process the accounts payable by the end of the week.
我们需要在本周末前处理应付账款。
/əˌkruːd ɪkˈspens/
(noun) 应计费用, 预提费用
示例:
The company recorded an accrued expense for utilities used but not yet billed.
公司记录了一笔已使用但尚未开票的公用事业应计费用。
/dɪˌfɜːrd ˈrev.ə.nuː/
(noun) 递延收入
示例:
The software company recorded the annual subscription fee as deferred revenue until the service was fully provided.
该软件公司将年度订阅费记录为递延收入，直到服务完全提供。
/ˌlɔŋ tɜːrm ˈdet/
(noun) 长期债务, 长期负债
示例:
The company's balance sheet showed a significant amount of long-term debt.
公司的资产负债表显示有大量的长期债务。
/ˈkæpɪtl liːs/
(noun) 融资租赁, 资本租赁
示例:
The company decided to use a capital lease for the new machinery to spread out the cost over several years.
公司决定对新机器采用融资租赁，以将成本分摊到几年内。