By CARLA TARDI

编写人：CARLA TARDI

 

What Are Other Current Liabilities?

什么是其他流动负债？

Other current liabilities, in financial accounting, are categories of short-term debt that are lumped together on the balance sheet. The term "current liabilities" refers to items of short-term debt that a firm must pay within 12 months. To that, companies add the word "other" to describe those current liabilities that are not significant enough to identify separately on their own lines in financial statements, so they are grouped together as "other current liabilities." Other current liabilities are the opposite of other current assets.

在财务会计中，其他流动负债是资产负债表短期债务的统称。“流动负债”指公司必须在12个月内偿还的短期债务。此外，公司增添“其他”一词用来描述那些没有必要在财务报表上单独列示的流动负债，统称为“其他流动负债”。其他流动负债与其他流动资产恰好相反。

Important: Other current liabilities are simply current liabilities that are not important enough to occupy their own lines on the balance sheet, so they are grouped together.

重要提示：其他流动负债指没有必要在资产负债表上单独列示的流动负债，所以将其归为一类。

Understanding Other Current Liabilities

了解其他流动负债

Before you can understand the concept of other current liabilities, you must know what current liabilities means.

在了解其他流动负债之前，必须先了解流动负债。

Current Liabilities

流动负债

The current liabilities section of the balance sheet lists the debt obligations that a company must pay within 12 months, as opposed to long-term liabilities, which a company may pay down over time. In addition to the popular accounts payable item, examples of current liabilities consist of things like short-term loans from banks, including a line of credit; notes payable; dividends and interest payable; bond maturity proceeds payable; consumer deposits; reserves for taxes; and accrued benefits and payroll.

资产负债表中流动负债部分列示的是公司必须在12个月内偿还的债务，而长期负债则是公司可在一定期限内偿还的债务。除常见的应付账款外，流动负债还包括短期银行借款（包括贷款额度）；应付票据；应付股利和应付利息；应付债券到期收益；消费者保证金；税捐准备；以及应计权益和应付工资。

Other Current Liabilities

其他流动负债

Depending on the company and its industry, you will see many kinds of items listed under other current liabilities. Usually, you can find explanations of these "other" liabilities somewhere in the company's annual report or Form 10-K; they also may be detailed in the footnotes to the financial statements.

根据公司及其所在行业的不同，其他流动负债项下包括多个项目。通常来说，公司的年报或10-K表格有关于这些“其他”负债的解释；财务报表附注也可能有详细说明。

Often, you can discern the meaning of the other current liability entry by its name. For example, if a business lists commercial paper or bonds payable as a current liability, you can be fairly confident that the amount listed is what will be paid to the company's bondholders in the short term. The same is true for accrued benefits and payroll; these categories are monies owed to employees as bonuses and salaries, which the company has not yet paid but needs to pay within the year.

通常可以通过名称了解其他流动负债项目的含义。比如，公司将商业票据或应付债券列为流动负债，则所列金额即为公司将在短期内向债券持有人支付的金额。应计权益和应付工资也是如此；这些项目列示的是公司尚未向员工支付但需在一年内支付的奖金和工资。

Why Use Other Current Liabilities?

为什么使用其他流动负债？

Financial statements can become quite complex. If every asset and liability account were listed by line item, the balance sheet could balloon to many pages, which would be less useful to readers. So some companies aggregate their balance sheet accounts for the sake of simplicity; citing other current liabilities on one line as a catch-all for liabilities coming due within the next-12 months that do not fit neatly into any other descriptive line item.

财务报表相当复杂。如果每一项资产和负债科目都单独列示，资产负债表的页数将会大幅增加，不利于查看。所以，为了简洁，有些公司会将其资产负债科目合并；将在未来12个月内到期的负债统统列在其他流动负债项目下，因为这些负债不适用于其他任何项目。

Accounts that require greater transparency often become a single line item, and accounts that are not essential to a firm's core operations may be grouped together as "other."

透明度更高的科目往往单独列示，而对公司核心业务不重要的科目可以合并统称为“其他”。

KEY TAKEAWAYS

关键要点

· The term, other current liabilities is a line item on the balance sheet.

· 其他流动负债在资产负债表中单独列示。

· The word "other" means that these current liabilities are not significant enough to occupy their own line.

· “其他”表示这些流动负债对公司不重要，没有必要单独列示。

· They are grouped together for the sake of simplicity and readability.

· 为了简洁和可读，这些流动负债合并。

Special Considerations

注意事项

Although the footnotes to the balance sheet contain much detail concerning the other current liabilities, these should not be confused with off-balance-sheet financing activities, whose disclosures are also included in the footnotes. Because off-balance-sheet financing adds the potential for manipulating financial statements, these entries in the footnotes are often subject to intense scrutiny by auditors and investors.

虽然资产负债表附注对其他流动负债有详细说明，但不应与资产负债表外融资活动混为一谈，这些活动也会在附注中披露。由于资产负债表外融资有可能篡改财务报表，审计师和投资方往往会严格审查附注。

Using other current liabilities as a category is standard practice and does not need the level of review often seen with off-balance sheet items.

将其他流动负债单独列为一项是常规做法，无需按照通常用于资产负债表外项目的审查标准对其他流动负债进行审查。

来源：译问