Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including accounts payable, advances from customers, accrued expenses, and taxes payable, etc. 流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务,包括应付账款、预收货款、应计费用、应付税款等。