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In accounting, current liabilities are often understood as all liabilities of the business that are to be settled in cash within the fiscal year or the operating cycle of a given firm, whichever period is longer. A more complete definition is that current liabilities are obligations that will be settled by current assets or by the creation of new current liabilities. https://fourweekmba.com/the-three-most-important-financial-ratios-for-the-managern/ If you lack a foundation of financial accounting and want to start from scratch, you can consult my book:
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