定额负债就是指可以经常留在企业中参加周转,作为定额流动资金的一部分来源的各项负债。这些负债因为在企业内经常地、定期地或者轮番地发生,所以可以作为定额流动资金的正常来源的一部分,也就是说国家可以从核定的定额流动资金中扣出这一部分的定额负债以后,其差额由国家预算拨款或者由银行贷款解决(实行全额信贷的企业, Defined liabilities refer to the liabilities that can often remain in the enterprise and participate in the business as part of the fixed liquidity. Because these liabilities occur regularly, regularly or in the enterprise, they can be used as a normal source of fixed working capital, that is to say, the state can deduct the fixed liabilities of this part from the approved fixed working capital. The difference is allocated by the state budget or by bank loans (enterprises that implement full credit,