以下为句子列表：
英文: Liquid liabilities (also called quick liabilities or immediate liabilities) refer to enterprises' total debt payable within an operating cycle of one year or over one year, including short term loans, payables and advance payments, wages payable, taxes pa
中文: 流动负债指企业在一年内或者超过一年的一个营业周期内需要偿还的债务合计，其中包括短期借款、应付及预收款项、应付工资、应交税金和应交利润等。
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