Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

• 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据,以及应付债券都是长期负债的一些例子。