current liabilities


Also found in: Thesaurus, Medical, Legal, Financial, Acronyms, Encyclopedia, Wikipedia.

current liabilities

pl n
(Accounting & Book-keeping) business liabilities maturing within a year
Translations

current liabilities

[ˈkʌrntˌlaɪəˈbɪlɪtɪz] npl (Fin) → passività fpl correnti
References in periodicals archive ?
It can be used to introduce students to the ratio of operating cash flow to average current liabilities, a lesser known, but useful short-term-liquidity metric.
Two possible approaches could fix the current distorted liquidity picture: focusing on the trading cycle by taking CPLTD out of current liabilities; or developing a new "current ratio" that leaves CPLTD with current liabilities but calculates CPFA and reports it with current assets.
The amount and timing of the above-described distributions are dependent upon a variety of factors, including the timing of winding up the Company's business, the amount of any indemnification payments, and the costs, expenses and time involved in satisfying the Company's current liabilities and obligations, and those incurred by the Company following the closing of the asset sale.
Liabilities and stockholders' equity Current liabilities Notes payable 267,000 Withholding payable 2,000 Other liabilities 3,000 Total current liabilities 272,000 Stockholders' equity Common stock 10,000 Retained earnings 720,000
The amount and timing of the above-described distributions are dependent upon a variety of factors, including the timing of winding up Citadel's business, the amount of any indemnification payments, and the costs, expenses and time involved in satisfying Citadel's current liabilities and obligations, and those incurred by Citadel following the closing of the asset sale.
The AICPA also opposes a 150% full-funding limitation that disallows deductions for employer contributions over and above 150% of current liabilities.
At the end of fiscal year ended June 30, 2006, the Company had $201,845 of current assets and $458,474 of current liabilities compared to $107,715 in current assets and $276,748 in current liabilities for fiscal year 2005.

Full browser ?