负债的核算
负债的核算-
包括：短期借款、应付款项、应交税金以及其他流动负债的核算；
This part includes : the accounting of short-term loans , accounts payable , taxes payable , other current payables ;
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或有负债的会计核算及信息披露分析
An Analysis of Accounting Examination of Occasional Debts and Information Release
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对于流动负债的会计核算与流动资产相似。
Accounting for current liabilities is similar to accounting for current assets .