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TeachMeFinance.com - explain Current liabilities historic definition... Current liabilities -- The current liabilities of a stock company include (1) loans and bills payable ; (2) accounts payable; (3) pay-rolls and vouchers ; (4) interest and dividends accrued ; (5) due to other companies (in the case of a railroad, traffic balances) ; (6) sundry liabilities. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.