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企业用于生产经营的资本,不外乎两个方面的来源:企业资本投入(又称企业资本)和借入资本,从而形成企业的所有者权益和负债。对现代企业来说,借入资本是企业筹集资本的重要方式之一,负债经营是现代企业经营的一个新的特点。 负债是指企业承担的、能够以货币计量的、需要以企业的资产或劳务偿还的债务。按其偿还期限的长短可分为流动负债和长期负债。流动负债是必须在一年以内或者超过一年的一个营业周期内用流动资产或其他流动负债来清偿的负债。长期负债是指偿还期限在一年以上或超过一年的一个营业周期以上的负债。
The capital that an enterprise uses in its production and operation is no more than two sources: enterprise capital investment (also known as enterprise capital) and borrowed capital, so as to form the owners' equity and liabilities of the enterprise. For modern enterprises, borrowing capital is one of the important ways for enterprises to raise capital. Debt management is a new characteristic of modern enterprise management. Liabilities refer to the debts that an enterprise bears and can be measured in currency and needs to be repaid by the assets or services of the enterprise. According to the length of the repayment period can be divided into current liabilities and long-term liabilities. Current liabilities are those liabilities that must be settled by current assets or other current liabilities within one business cycle of one year or more than one year. Long-term liabilities refer to those liabilities with a repayment period of more than one year or more than one business cycle.