Que son los pasivos corrientes (current liabilities)?

 

Que son los pasivos corrientes (current liabilities)?

Los pasivos corrientes pueden ser descritos como lo que una compañía debe en este momento, o dentro del próximo año. En el balance, los pasivos corrientes incluyen la deuda de corto plazo, prestamos, las líneas de crédito, pagos de interés, las cuentas por pagar y cualquier dividendo que debe a sus accionistas. Porque pasivos corrientes son debidos dentro de un año, usted idealmente quiere una compañía que tiene activos corrientes sobre los pasivos corrientes, para asegurar que la compañía podrá pagar sus deudas.



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