✔ 最佳答案
No, long term liability (長期負債) does not equal to short term liability
(流動負債) in accounting. Long term liability means that the liability is
usually incurred more than one year. For example, bank loan.
However, short term liability means that the liability is usually incurred
within one year (i.e. less than one year). For example, accounts payable.
To conclude what I say, long term liability is liability which has to be paid
after one year while short term liability is liability which has to be paid
within one year (i.e less than one year).