The main current liabilities are accounts payable and accrued expenses.
主要的流动负债是应付账款和应计费用。
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The difference is that accounts payable are for bills the company receives from other businesses. And accrued expenses are accounting entries a company makes in anticipation of being billed.
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.