问题描述：
会计问题Current Liabilities (Compustat Item #5) - Debt in Current Liabilities (Compustat Item #34).
Compustat数据库中,Current Liabilities 我知道是流动负债的意思,但是Debt in Current Liabilities 两者差额是会计中的什么呢?
问题解答：
我来补答
U.S.and Canadian GAAP Definition
This item represents the total amount of short-term notes and the current portion of long-term debt (debt due in one year).
This item is a component of Current Liabilities – Total (LCT).
debt in current liabilities 是current liabilites的一部分,主要指短期票据和一年内长期贷款,不是“借方发生额”（是debt,不是debit）.详细请看：
U.S.and Canadian GAAP Definition
This item represents the total amount of short-term notes and the current portion of long-term debt (debt due in one year).
This item is the sum of:
1.Long-Term Debt Due in One Year (DD1)
2.Notes Payable (Short-Term Borrowings) (NP)
