现时义务

考虑预计负债因素后的负债要素的定义是：过去的交易、事项形成或很可能形成的企业的现时义务，履行该义务预期会导致经济利益流出企业。

The definition of liability element after considering estimated liability is : the present obligation arising or possible arising from past transaction or events , the settlement of which is expected to result in an outflow of economic benefits from the enterprise .

该义务是企业承担的现时义务；

That obligation is a current obligation of the enterprise ;

在深入剖析不同的债务义务的消灭过程中所产生的不同的经济利益的变动之后，得到负债是反映经济利益的现时义务的结论。

After deep analysis of the extermination of different obligation duty produced by different economic benefits change , the conclusion is brought forward that accounting liabilities is the nonce duty of the economic benefits .