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корреспонденция
Passifs courants

Oxford-Hachette French Dictionary

current liabilities СУЩ. только мн.

Oxford-Hachette French Dictionary
Oxford-Hachette French Dictionary

I. liability [брит. lʌɪəˈbɪlɪti, америк. ˌlaɪəˈbɪlədi] СУЩ.

1. liability ЮРИД. (responsibility):

2. liability (drawback):

II. liabilities СУЩ.

liabilities только мн.:

passif м.
dettes ж. мн.

I. current [брит. ˈkʌr(ə)nt, америк. ˈkərənt] СУЩ.

1. current букв.:

flux м.

2. current (trend):

current перенос.

II. current [брит. ˈkʌr(ə)nt, америк. ˈkərənt] ПРИЛ.

1. current (present):

current leader, situation, policy, value
current developments, crisis, year, research
current estimate

2. current (in common use):

current term, word

в словаре PONS

liability [ˌlaɪəˈbɪləti, америк. -t̬i] СУЩ.

1. liability no мн. (financial responsibility):

2. liability (sb/sth causing trouble):

poids м.

I. current [ˈkʌrənt, америк. ˈkɜ:r-] ПРИЛ.

1. current (present):

current year, research, development

2. current (common):

3. current ФИНАНС.:

current income, expenditure

4. current (latest):

current craze, fashion, issue

II. current [ˈkʌrənt, америк. ˈkɜ:r-] СУЩ.

current a. перенос.:

Выражения:

в словаре PONS

liability [ˌlaɪ·ə·ˈbɪl·ə·t̬i] СУЩ.

1. liability (financial responsibility):

2. liability (sb/sth causing trouble):

poids м.

I. current [ˈkɜr· ə nt] ПРИЛ.

1. current (present):

current year, research, development

2. current (common):

3. current ФИНАНС.:

current income, expenditure

4. current (latest):

current craze, fashion, issue

II. current [ˈkɜr· ə nt] СУЩ.

current a. перенос.:

Выражения:

PONS OpenDict

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Одноязычные примеры (не проверены редакцией PONS)

A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other.
en.wikipedia.org
By convention, the portion of long-term liabilities that must be paid in the coming 12-month period are classified as current liabilities.
en.wikipedia.org
It can be quickly assessed using the debt-to-equity ratio and the "current ratio" (current assets/current liabilities).
en.wikipedia.org
The corporation holds a quick ratio of 0.5, signifying the short-term liquidity and the ability to use its quick assets to pay the current liabilities.
news4j.com
If current assets are less than current liabilities, an entity has a working capital deficiency, also called a working capital deficit.
en.wikipedia.org

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