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current liabilities

 

Definitions from the Web

Current Liabilities

Definition:

Current liabilities refer to the short-term financial obligations of a company that are expected to be settled within one year or the company's operating cycle. They are typically recorded on the balance sheet and include accounts payable, short-term loans, accrued expenses, and other obligations that require payment in the near future.

Sample Sentences:

  • The company's current liabilities include accounts payable, salaries payable, and accrued taxes.
  • It is essential for investors to analyze the current liabilities of a company to assess its short-term financial health.
  • When calculating the current ratio, current liabilities are divided by current assets to measure a company's ability to meet its short-term obligations.

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