Regulations on Business Entity Accounting Handling Article 25
Current liabilities are regarded as liabilities that the business entity are to be expects to settle the liability in its normal operating cycle; it holds the liability primarily for the purpose of trading, and are due to be settled within twelve months after the maturity of the debt, even if the liability at the date of statement of financial position to complete the long-term refinancing prior to the financial statements or reschedule payment agreement; the business entity at the date of statement of financial position does not have in substance the right to defer settlement of the liability for at least twelve months after the date of statement of financial position.Current liabilities include the following account items:1.Short-term borrowings: defined as the sum of money that is borrowed or is an overdraft from a financial institution or another party.(1)Shall be specified by type or nature, guarantee situation and interest rate range of the borrowings, and, if collateral is disclosed, the name and carrying amount of the collateral.(2)Borrowings from financial institutions, owners, employees, related persons, and other persons or institutions shall be separately disclosed.2.Short-term bills payable: defined as the short-term notes and bills issued through a commissioned financial institution for the purpose of obtaining funds from the money market, including commercial paper payable and bank acceptances, etc. Short-term bills payable shall be specified for the guarantee, institution of acceptance, interest rate, and if collateral is disclosed, the name and carrying amount of the collateral.3.Financial liabilities at fair value through profit or loss-current: defined as when held for trading or is specified initial recognition of financial liabilities measured at fair value through profit or loss.4.Financial liabilities for hedging-current: A financial liability that is a designated and effective hedging instrument under hedge accounting requirements.5.Financial liabilities measured at cost-current: defined as with the unlisted equity tools of the link and delivery settled derivatives such equity tools, financial liabilities whose fair value cannot be measured reliably.6.Contract liability: defined as a business entity's obligation to transfer goods or services to a customer for which the business entity has received or is entitled to receive consideration from the customer under the terms and conditions of a contract.7.Notes payables: defined as the various notes payable by the business entity.(1)Notes payables arising from operations shall be separately presented from those not arising from operations.(2)Notes payable of a material amount to related parties shall be presented individually.(3)Notes payable with collateral disclosed shall be specified for the name and carrying amount of the collateral.(4)Notes payable that are used as security and can be recovered for cancellation at the termination of guarantee responsibility may not be presented as current liabilities, but shall be disclosed specified for the nature and amount of the guarantee.8.Accounts payable: defined as the liabilities occurring due to trade on credit terms purchased of raw materials, goods or services.(1)Accounts payable arising from operations shall be separately presented from those not arising from operations.(2)Accounts payable of a material amount to related parties shall be presented individually.(3)Accounts payable with collateral disclosed shall be specified for the name and carrying amount of the collateral.9.Other payables: defined as any of the payables that do not belong to the previous categories of payables, such as other salary payables, taxes payables, dividend and bonus payables etc. Dividend and bonus payables whose appropriation method and expected payment date are determined shall be disclosed.10.Current tax liabilities: defined as the unpaid income tax for the current and prior periods.11.Advance Receipts: defined as various sums of money received in advance other than contract liability. Advance receipts shall be disclosed separately by major category with special contract items specified.12.Provisions-current: defined as the uncertain point or amount of current liabilities. A business entity arising from past events has a present obligation, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and provisions liabilities shall be recognized when a reliable estimate can be made of the amount of the obligation.13.Other current liabilities: defined as current liabilities that do not belong to the previous twelve categories.Short-term borrowings, short-term bills payable, notes payable, accounts payable and other payables should be measured at amortized cost. But they may be measured at the transaction amount if the effect of discounting is immaterial.
中文原文 商業會計處理準則第25條
流動負債，指商業預期於其正常營業週期中清償之負債；主要為交易目的而持有之負債；於資產負債表日後十二個月內到期清償之負債，即使該負債於資產負債表日後至通過財務報表前已完成長期性之再融資或重新安排付款協議；商業於資產負債表日不具有實質權利可將清償期限遞延至資產負債表日後至少十二個月之負債。
流動負債包括下列會計項目：
一、短期借款：指向金融機構或他人借入或透支之款項。
（一）應依借款種類註明借款性質、保證情形及利率區間，如有提供擔保品者，應揭露擔保品名稱及帳面金額。
（二）向金融機構、業主、員工、關係人、其他個人或機構借入之款項，應分別揭露。
二、應付短期票券：指為自貨幣市場獲取資金，而委託金融機構發行之短期票券，包括應付商業本票及銀行承兌匯票等。
應付短期票券應註明保證、承兌機構及利率；如有提供擔保品者，應揭露擔保品名稱及帳面金額。
三、透過損益按公允價值衡量之金融負債－流動：指持有供交易或原始認列時被指定為透過損益按公允價值衡量之金融負債。
四、避險之金融負債—流動：指依避險會計指定且為有效避險工具之金融負債。
五、以成本衡量之金融負債－流動：指與無活絡市場公開報價之權益工具連結，並以交付該等權益工具交割之衍生工具，其公允價值無法可靠衡量之金融負債。
六、合約負債：指商業依合約約定已收取或已可自客戶收取對價而須移轉商品或勞務予客戶之義務。
七、應付票據：指商業應付之各種票據。
（一）因營業而發生與非因營業而發生者，應分別列示。
（二）金額重大之應付關係人票據，應單獨列示。
（三）已提供擔保品者，應揭露擔保品名稱及帳面金額。
（四）存出保證用之票據，於保證之責任終止時可收回註銷者，得不列為流動負債，但應揭露保證之性質及金額。
八、應付帳款：指因賒購原物料、商品或勞務所發生之債務。
（一）因營業而發生與非因營業而發生者，應分別列示。
（二）金額重大之應付關係人款項，應單獨列示。
（三）已提供擔保品者，應揭露擔保品名稱及帳面金額。
九、其他應付款：指不屬於應付票據、應付帳款之應付款項，如應付薪資、應付稅捐、應付股息紅利等。
應付股息紅利，如已確定分派辦法及預定支付日期者，應予揭露。
十、本期所得稅負債：指尚未支付之本期及前期所得稅。
十一、預收款項：指不屬於合約負債之預為收納之各種款項；其應按主要類別分別列示，有特別約定事項者，應予揭露。
十二、負債準備－流動：指不確定時點或金額之流動負債。
商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列負債準備。
十三、其他流動負債：指不能歸屬於前十二款之流動負債。
短期借款、應付短期票券、應付票據、應付帳款及其他應付款，應以攤銷後成本衡量。
但折現金額影響不大者，得以交易金額衡量。
流動負債包括下列會計項目：
一、短期借款：指向金融機構或他人借入或透支之款項。
（一）應依借款種類註明借款性質、保證情形及利率區間，如有提供擔保品者，應揭露擔保品名稱及帳面金額。
（二）向金融機構、業主、員工、關係人、其他個人或機構借入之款項，應分別揭露。
二、應付短期票券：指為自貨幣市場獲取資金，而委託金融機構發行之短期票券，包括應付商業本票及銀行承兌匯票等。
應付短期票券應註明保證、承兌機構及利率；如有提供擔保品者，應揭露擔保品名稱及帳面金額。
三、透過損益按公允價值衡量之金融負債－流動：指持有供交易或原始認列時被指定為透過損益按公允價值衡量之金融負債。
四、避險之金融負債—流動：指依避險會計指定且為有效避險工具之金融負債。
五、以成本衡量之金融負債－流動：指與無活絡市場公開報價之權益工具連結，並以交付該等權益工具交割之衍生工具，其公允價值無法可靠衡量之金融負債。
六、合約負債：指商業依合約約定已收取或已可自客戶收取對價而須移轉商品或勞務予客戶之義務。
七、應付票據：指商業應付之各種票據。
（一）因營業而發生與非因營業而發生者，應分別列示。
（二）金額重大之應付關係人票據，應單獨列示。
（三）已提供擔保品者，應揭露擔保品名稱及帳面金額。
（四）存出保證用之票據，於保證之責任終止時可收回註銷者，得不列為流動負債，但應揭露保證之性質及金額。
八、應付帳款：指因賒購原物料、商品或勞務所發生之債務。
（一）因營業而發生與非因營業而發生者，應分別列示。
（二）金額重大之應付關係人款項，應單獨列示。
（三）已提供擔保品者，應揭露擔保品名稱及帳面金額。
九、其他應付款：指不屬於應付票據、應付帳款之應付款項，如應付薪資、應付稅捐、應付股息紅利等。
應付股息紅利，如已確定分派辦法及預定支付日期者，應予揭露。
十、本期所得稅負債：指尚未支付之本期及前期所得稅。
十一、預收款項：指不屬於合約負債之預為收納之各種款項；其應按主要類別分別列示，有特別約定事項者，應予揭露。
十二、負債準備－流動：指不確定時點或金額之流動負債。
商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列負債準備。
十三、其他流動負債：指不能歸屬於前十二款之流動負債。
短期借款、應付短期票券、應付票據、應付帳款及其他應付款，應以攤銷後成本衡量。
但折現金額影響不大者，得以交易金額衡量。