将到期负债 [
jiāng dào qī fù zhài]
maturing liabilities
- 将于一年内到期的长期负债,应当在流动负债下单列项目反映。
Long-term liabilities to be matured and payable within a year shall be shown as a separate item under the caption of current liabilities. - 将于一年内到期偿还的长期负债,应当在流动负债下单列项目反映。
Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities. - 期限结构方法是将资产和负债平均到期期限作为出发点,给出商业银行资产负债的平均期限差额作为流动性的度量。
The idea of duration bases on the average maturity of asset and liability and has the average maturity balance of asset and liability as the measurement of liquidity.
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