【单选题】【消耗次数：1】
下列不属于流动负债的有（ ）。
①
应付账款
②
受托代理负债
③
预收账款
④
短期借款
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【判断题】
流动负债是指将在1年或者超过1年的一个营业周期内，需要以流动资产或增加其他负债来抵偿的债务，主要包括短期借款、应付票据、应付账款、预收账款、应付职工薪酬、应付股利、应付利息、应交税费和其他应付款等
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正确
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错误
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