The best replacement for current liabilities is long term liabilities.

Лучшие альтернативы к current liabilities можно упорядочить следующим образом:
★★★★★  long term liabilities
★★★  current assets
★★★  total liabilities
★★★  non current liabilities
★★  long term debt
★  accounts payable
★  non-current liabilities
★  short term debt
  average total liabilities
  liabilities
  long-term liabilities

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