Liabilities are generally classified into current liabilities and long - term liabilities.

负债通常可以分为流动负债和 长期 负债.

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Long - term liabilities are measured in accordance with historical cost principle.

长期 负债按照历史成本原则计量.

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Bonds payable are the typical example of long - term liabilities.

应付债券是 长期 负债的典型例子.

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Mortgages payable, long - term leases, long - term notes payable, bond payable are a few examples of long - term liabilities.

应付抵押借款 、 长期 租赁 、 应付 长期 票据,以及应付债券都是 长期 负债的例子.

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