（8）流动负债，英语财务术语之谈论公司流动负债相关的英语专业术语词汇。
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable
预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method
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