帥氣的高頓網(wǎng)校小編為各位ACCA學(xué)員整理了財務(wù)術(shù)語的中英對照大全，以下是流動負(fù)債篇：
       流動負(fù)債
　　負(fù)債 Liability
　　流動負(fù)債 Current liability
　　應(yīng)付帳款 Account payable
　　應(yīng)付票據(jù) Notes payable
　　貼現(xiàn)票據(jù) Discount notes
　　長期負(fù)債一年內(nèi)到期部分 Current maturities of long-term liabilities
　　應(yīng)付股利 Dividends payable
　　預(yù)收收益 Prepayments by customers
　　存入保證金 Refundable deposits
　　應(yīng)付費(fèi)用 Accrual expense
　　增值稅 value added tax
　　營業(yè)稅 Business tax
　　應(yīng)付所得稅 Income tax payable
　　應(yīng)付獎金 Bonuses payable
　　產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties
　　贈品和兌換券 Premiums, coupons and trading stamps
　　或有事項 Contingency
　　或有負(fù)債 Contingent
　　或有損失 Loss contingencies
　　或有利得 Gain contingencies
　　永久性差異 Permanent difference
　　時間性差異 Timing difference
　　應(yīng)付稅款法 Taxes payable method
　　納稅影響會計法 Tax effect accounting method
　　遞延所得稅負(fù)債法 Deferred income tax liability method