英语翻译

题目

英语翻译
The current portion of Long-term Debt
Some long-term debts ,such as mortgage loans,are payable in a series of monthly or quarterly installments.In these cases,the principal amount due within one year(or the operating)is regarded as a current liability,and the remainder of the obligation is classified as a long-term liability.
As the maturity date of a long-term liability approaches,the obligation eventually becomes due within the current period.Long-term liabilities which become payable within the coming year are reclassified in the balance sheet as current liabilities.Changing the classification of a liability does not require a journal entry;the obligation merely is shown in a different section of the balance sheet.

答案

当前长期债务的部分一些长期负债,如抵押贷款、应付款项应以一系列的每月或每季分期付款在这些情况下,在一年内到期本金数量(或经营)被认为是一种流动负债,剩下的义务是被作为一种长期负债.当到期日的长期责任临近,最...