单词
current liability
释义
current liabilitynoun[usually plural]uk
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FINANCEapaymentthat acompanymust make within 12months:If acompanyhascurrentassetsof $4 andcurrentliabilities of $2, thenitsworkingcapitalis $2.Youworkout a company'sliquiditybydividingitscurrentassetsbyitscurrentliabilities.(Definition ofcurrent liabilityfrom theCambridge Business English Dictionary? Cambridge University Press)
Examplesofcurrent liability
current liabilityThe recording of the liability affects both thecurrentliabilityside of an entity's balance sheet as well as an appropriate expense account in the entity's income statement.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.All of that work assumes that the underlying value of the firm is independent of itscurrentliabilitystructure.From theCambridge English CorpusUnder the special rule, a plan is considered underfunded if the value of its assets is less than 90 % of itscurrentliability.From theCambridge English CorpusIn all cases, however, the additional required contribution cannot exceed the amount needed to bring assets up to 100 % of thecurrentliability.From theCambridge English CorpusThe notion behind this view is that projected liability consists of two parts -currentliabilityand contingent benefits.From theCambridge English CorpusOn the other hand, with a highercurrentliability, firms offering a cash balance plan will be subject to higher minimum funding requirements.From theCambridge English CorpusDuring the late 1980s and 1990s, the introduction of the ' 150 % ofcurrentliability' funding limit had a significant impact.From theCambridge English CorpusThe additional $6,000 is included in the projected liability but not in thecurrentliability.From theCambridge English CorpusCurrentliabilityis less than the projected plan liability because it does not include the effect of future salary increases on the value of pension rights already earned.From theCambridge English CorpusRemember thatcurrentliabilityis only part of the projected liability, since it does not account for the impact of future salary increases on benefits earned to date.From theCambridge English CorpusThese examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.#https://dictionary.cambridge.org//dictionary/english/current-liability##
