Ministry of education tashkent financial institute

Examples of current liabilities:

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  Accounts payable
  
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  Interest payable
  
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  Income taxes payable
  
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  Bills payable
  
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  Bank account overdrafts
  
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  Accrued expenses
  
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  Short-term loans
  

Current liabilities are used as a key component in several short-term liquidity measures.  Below are examples of metrics that management teams and investors look at when performing financial analysis of a company.

Examples of key ratios that use current liabilities are:

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  The current ratio: Current assets divided by current liabilities
  
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  The quick ratio: Current assets, minus inventory, divided by current liabilities
  
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  The cash ratio: Cash and cash equivalents divided by current liabilities