其他金融負債(other financial liabilities)

指於一年內具有按潛在不利於己之條件與另一方交換金融資產或金融負債之合約義務。
A contractual obligation to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavorable to the entity within a year.

資料來源:屏東商業技術學院

參見
 流動負債(Current liabilities)
  銀行透支(Bank overdraft)
  短期借款(Bank loan)
  應付票據(Notes payable)
  應付費用(Accrued expenses)
  其他應付款(Other accrued expenses payable)
  預收款項(unearned receipts)
  估計負債
  或有負債
  預收款項(unearned receipts)
  一年內到期長期負債(current portion of longterm liabilities)

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