Current liabilities are debts that an enterprise will repay in 1 year or more in a business cycle. Theoretically, current liabilities and current assets are closely related. By comparison, we can get a general understanding of the short-term solvency and liquidation ability of enterprises. Current liabilities include: short-term loans, accounts payable, bills payable, wages payable, welfare expenses payable, taxes payable, dividend payable, interest payable, accounts receivable in advance, accrued expenses, other payables and other taxes payable.

short loan

Short-term loans refer to all kinds of loans that enterprises borrow from banks or other financial institutions for a period of less than one year (including one year). Relatively speaking, the cost of short-term loans is relatively low, but as a current debt, it usually has a compulsory repayment burden. If the funds are not properly arranged, it will easily cause short-term debt repayment pressure for enterprises.

When this item is listed in the balance sheet, it should be filled in according to the ending balance of the "short-term loan" subject.

(2) Transactional financial liabilities

"Transactional financial liabilities" reflect the financial liabilities assumed by enterprises and measured at fair value, whose changes are included in current profits and losses.

When this item is listed in the balance sheet, it shall be filled in according to the ending balance of the subject of "Trading Financial Liabilities".

In this book, unconventional shares do not involve current trading financial liabilities, so fill in 0 or leave it blank.

(3) Notes payable

"Notes payable" refers to commercial bills issued by enterprises for purchasing materials, commodities and accepting labor services, including bank acceptance bills and commercial acceptance bills.

When this item is listed in the balance sheet, it should be filled in according to the ending balance of the "notes payable" account.

(4) Accounts payable

Accounts payable, like notes payable, reflect the short-term debts incurred by enterprises for purchasing materials, commodities or accepting services.

When this item is listed in the balance sheet, it should be filled out according to the total ending credit balance of each detailed account to which accounts payable and prepayments belong. If there is no debit balance in the subsidiary account to which the account payable belongs, it should be filled in the item of "Prepaid Account" in the negative assets questionnaire.

(5) Accounts receivable

Advance payment refers to the money that an enterprise collects from customers in advance for selling goods and providing services. As a current liability, it means the subsequent expenditure of goods or services. The existence of a large number of stable accounts received in advance often means that there is a relatively stable source of income in the subsequent period, which has a certain guarantee for future profits, and may also show the tightness and superiority of goods or services in the food industry, which is good news for the market.

When this item is listed in the balance sheet, it should be filled out according to the total ending credit balance of each detailed account to which "accounts received in advance" and "accounts receivable" belong. If there is a debit balance in the detailed account of "Accounts Receivable" at the end of the period, it should be filled in the "Accounts Receivable" item in the balance sheet.

(6) Payable staff salaries

As an important part of the reform of the new standards, the project of "Payable Staff Salary" reflects all kinds of rewards that enterprises should pay to employees according to regulations. Accounting has established a complete concept of labor cost, which makes the content of employee compensation very rich. It not only includes wages and employee welfare expenses in the traditional sense, such as social insurance premium, housing accumulation fund, trade union funds and employee education funds, non-monetary benefits, dismissal benefits, cash settlement of share payment, etc. Are included in the scope of employee compensation.

(7) Taxes payable

"Taxes payable" reflects various taxes and fees calculated and paid by enterprises in accordance with the provisions of the tax law. Except for a few taxes such as stamp duty and farmland occupation tax, most other taxes that should be paid by enterprises but have not been paid, as well as additional education fees and mineral resources compensation fees, need to be listed through this project. Taxes payable, like other current liabilities such as employee compensation payable, are the obligations that enterprises need to pay at present.

Listed in the balance sheet, this date should be filled in according to the ending credit balance of the "just paid tax" subject. If the "tax payable" account is the final debit balance, you should fill in "one".

legal ground

Regulations on the administration of futures trading

Article 54 The the State Council futures regulatory agency shall formulate the rules for the sustainable operation of futures companies, and stipulate the risk supervision indicators such as the ratio of net capital to net assets, the ratio of net capital to the business scale of domestic futures brokerage institutions and overseas futures brokerage institutions, and the ratio of current assets to current liabilities. Put forward requirements for the operation status, risk management, internal control, margin and related transactions of futures companies and their branches.