流りゅう動どう負ふ債さい

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Meanings

1

noun

current liabilities

Accounting term for obligations due within one year, such as accounts payable or short-term loans.

流current, a sink, flow

動move, motion, change

負defeat, negative, -

債bond, loan, debt

固こ定てい負ふ債さい
Fixed liabilities are long-term obligations due after more than one year, while 流動負債 are short-term.
流りゅう動どう資し産さん
Current assets are resources expected to be converted to cash within one year, the counterpart to current liabilities.

Compound of 流動 (flowing, current) and 負債 (liabilities), a direct translation of the English accounting term 'current liabilities'.