以下为句子列表：
英文: Accounts payable and notes payable are typical example of current liabilities.
中文: 应付帐款和应付票据是流动负债的典型例子。
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英文: As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of busine .
中文: 如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。
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英文: As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.
中文: 如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。
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英文: If the sum of an account's debits is greater than the sum of its credits, that account has a debit balance, as the cash account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does.
中文: 如帐户借方金哦大于贷方金额，该帐户有借方余额，如现金帐户；而如果贷方金额大于借方金额则该帐户有贷方余额，如应付帐款帐户。
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英文: Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing.
中文: 长期应付款项包括应付引进设备款、融资租入固定资产应付款等。
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