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Undistributed stock dividends is not included in current liabilities although returnable deposits. unearned revenues and current maturities of long-term debt are best example of current liabilities .
What are Current Liabilities ?
A company's short-term financial commitments that are due in a year or within a current operating cycle are known as current liabilities. An organization's operating cycle, also known as the cash conversion, it is the period of time that required to buy inventory and turn that inventory into cash through sales. The amounts owed to suppliers in the form of accounts payable are indeed an illustration of a current liability.
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