以下为句子列表：
英文: Accounting for current liabilities is similar to accounting for current assets.
中文: 对于流动负债的会计核算与流动资产相似。
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英文: All current liabilities shall be accounted for at actual amount incurred.
中文: 各项流动负债应当按实际发生数额记帐。
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英文: Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.
中文: 第三十五条负债分为流动负债和长期负债。
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英文: Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable
中文: 第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。
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英文: Balance of current liabilities shall be itemized and shown in financial statements.
中文: 流动负债的余额应当在会计报表中分项列示。
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