current liability

current liability
1) фин., учет = current debt
2) страх., фин., амер. текущие обязательства* (обязательства плана по выплате пенсий, накопленные к определенному моменту; в отличие от начисленных обязательств не учитывают прогнозные изменения величины будущих пенсионных выплат)
See:
* * *
краткосрочное обязательство

Англо-русский экономический словарь.

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Смотреть что такое "current liability" в других словарях:

  • current liability — UK US noun [usually plural] ► FINANCE a payment that a company must make within 12 months: »If a company has current assets of $4 and current liabilities of $2, then its working capital is $2. »You work out a company s liquidity by dividing its… …   Financial and business terms

  • current liability — trumpalaikiai įsipareigojimai statusas T sritis turto vertinimas apibrėžtis Per vienus metus grąžintinos skolos ir vykdytini kiti įsipareigojimai. atitikmenys: angl. current liability šaltinis Tarptautiniai vertinimo standartai (2011) …   Lithuanian dictionary (lietuvių žodynas)

  • current liability — trumpalaikis įsipareigojimas statusas T sritis Gynyba apibrėžtis Įsipareigojimas, kurį: a) įprastai tikimasi įvykdyti per organizacijos finansinius metus arba b) kurį reikia įvykdyti per dvylika mėnesių nuo balanso sudarymo dienos. atitikmenys:… …   Lithuanian dictionary (lietuvių žodynas)

  • Current liability — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • current liability — A *short term liability with an anticipated settlement date of less than one year. Examples include *accounts payable and short term bank *loans …   Auditor's dictionary

  • current liability — noun : a liability that arises in the ordinary course of business and must be met in a comparatively short time (as an account payable or an accrual of interest not yet due) …   Useful english dictionary

  • non-current liability — UK US noun [usually plural] ► FINANCE, ACCOUNTING a debt or other payment that does not have to be paid within 12 months → Compare CURRENT LIABILITY(Cf. ↑current liability) …   Financial and business terms

  • Non-Interest-Bearing Current Liability - NIBCL — A category of debt entered on the liabilities side of a balance sheet under current liabilities. While a NIBCL is debt, representing a sum of money that the company owes and must pay within one year, it does not require interest payments. Here… …   Investment dictionary

  • liability — 1) In the broad legal sense, responsibility or obligation. For example, a person is liable to pay his debts, under the law; 2) In accounting, any debt owed by an individual or organization. Current, or short term, liabilities are those to be paid …   Financial and business terms

  • Liability — A financial obligation, or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation. The New York Times Financial Glossary * * * liability li‧a‧bil‧i‧ty [ˌlaɪəˈbɪlti] noun liabilities PLURALFORM …   Financial and business terms

  • current liabilities — An obligation that will be paid in the ordinary course of a business or within one year. A current liability is paid by expending a current asset. The phrase current liability carries with it the idea of a liability that is presently enforceable …   Black's law dictionary


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