帅气的高顿网校小编为各位ACCA学员整理了财务术语的中英对照大全，以下是流动负债篇：
       流动负债
　　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