Introduction. Deymaha muddada-gaaban waa deymo u baahan in lagu xalliyo sannad gudihiisa ama ka yar. Waxa ayna ka ciyaaraan dawr muhiim ah dhaqaalaaha ganacsi iyo maamulideeda, iyo sameeynta socodk lacagta caddaanka ah qulqulkeeda, iyo guud ahaan xassillonida maaliyeed. Maqaalakan waxa uu sahamin doonaa ama kaga hadli doona : - qeexitaanka deymaha muddada-gaaban. - ka hadli doona noocyada ama qaybaha deymaha muddada-gaaban. - ku siin doona tusaalooyinka deymaha muddada-gaaban. Qeexitaanka deymaha muddada-gaaban ? Deynta muddada-gaaban ama sida loo yaqaan deymaha hadda jira waa deymo maaliyeed oo la filayo inay shirkadu ku xalliso sannad gudihiisa ama muddo ka yar, iyadoo cagsi ku ah deymaha muddada-dheer oo lagu bixiyo wixii hal sanno ka badan. Deymaha muddada-gaaban waxa luqada eng li shka lagu dhahaa { short term liability/current liabilit y } . Deymahaan sida caadiga ah waxaa lagu bixiyaa iyadoo la isticmaalayo hantida hadda jirta ama hawl maalmeedka ganacsiga, iyada oo dakh