一年內到期長期負債(current portion of longterm liabilities)

除金融負債外之長期負債,將於一年內到期,並將以流動資產或流動負債償還者。
The portions of longterm liability payable by current assets or current liabilities or payable within one year or one operating cycle.

資料來源:屏東商業技術學院

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