The main current liabilities are accounts payable and accrued expenses.
主要的流动负债是应付账款和应计费用。
The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.
差别在于，应付账款是公司从其他企业处收取的账单，而应计费用则是公司预计即将收取账单而建立的会计分录。
Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
自生支出及应付税款表示公司在制定平衡表当天的应付款项。
Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
自生支出及应付税款表示公司在制定平衡表当天的应付款项。
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