首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the compa
Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the compa
admin
2013-12-25
23
问题
Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the company. Examples include bank loans, debts to suppliers and debts to employees. On the balance sheet, liabilities are generally broken down into current liabilities and long-term liabilities.
Current liabilities are those obligations that are usually paid within the year, such as accounts payable, interest on long-term debts, taxes payable, and dividends payable. Because current liabilities are usually paid with current assets, as an investor it is important to examine the degree to which current assets exceed current liabilities.
The most pervasive item in the current liability section of the balance sheet is accounts payable . Accounts payable are debts owed to suppliers for the purchase of goods and services on an open account. Almost all firms buy some or all of their goods on account. Therefore, you will often see accounts payable on most balance sheets.
Long-term debt is a liability of a period greater than one year. It usually refers to loans a company takes out. These debts are often paid in installments. If this is the case, the portion to be paid off in the current year is considered a current liability.
That wraps up our short review of liabilities. You only have one piece of the balance sheet left to learn shareholders’ equity. Remember that assets minus liabilities equals shareholders’ equity.
Shareholders’ equity is the value of a business to its owners after all of its obligations have been met. This net worth belongs to the owners. Shareholders’ equity generally reflects the amount of capital the owners invested plus any profits that the company generates that are subsequently reinvested in the company. This reinvested income is called retained earnings.
Which of the following statements is true? Accounts payable are______.
选项
A、debts owed to suppliers
B、related to purchases of goods on an open account
C、current liabilities
D、all of the above
答案
D
解析
文章第三段提到Accounts payable are debts…on an open account.本题是关于应付账款的表述,应付账款是企业欠供应商的债务,是由于购买商品时进行赊销而形成的应付账款,应付账款属于短期流动债务。
转载请注明原文地址:https://jikaoti.com/ti/GbjsFFFM
本试题收录于:
FECT综合(现代金融业务)题库金融英语(FECT)分类
0
FECT综合(现代金融业务)
金融英语(FECT)
相关试题推荐
We’veallhadworkanddothingsthatwedidnotenjoy.Usually,somepeoplewouldtellustobe【C1】______enthusiastic(热情的)."Yo
Indiansalwaysshake(摇)theirheadstheytalktoothers.【C1】______doesnothavethesamemeaning【C2】______"no".Ifsomeonewants
A、Thesupermarketisnearhere.B、Youcangoanotherday.C、Youcanasksomebodyforhelp.C
Manypeoplebelievetheyshoulddrinkeightglassesofwateraday.Thatis【C1】______theyhavebeentoldalltheirlife.【C2】___
SharonSuarezhasbeenlookingforwardtothedaywhenshewon’thavetocarrygroceries(食品杂货)fromhercartoherhouse.Thatd
NarberthLibraryoffersyoupleasurereadingandagreatnumberofinformationservices.TheLibrarywasbuiltin1921byamemb
Theaccountingconceptorconvention,which,stockbereportedatthelowerofcostormarketprice,isthe______.
Tofinancethenationaldebt,thegovernmentissuesavarietyofdebtsecurities.ThemostwidelyheldliquidsecurityistheTr
Legaltenderincludes______.
ABCCompanyisthebeneficiaryofaconfirmedirrevocableletterofcredit.______bank(s)willassurethecompanythatitwillb
随机试题
钢结构防火涂料按涂层厚度可分为()。
中药制剂主要的降解途径有()。
若年利率为12%,按季计息,则年有效利率为()。
个人(家庭)财务报表主要包括()。
在机器设备评估中应用成本法时,其基本思路和基本数学表达式是什么?
一般资料:崔某,女性,17岁,高中二年级学生。案例介绍:崔某由同学陪伴来心理咨询。陪伴同学说,崔某刚入学时成绩较好,一年级期末考试在班上是第三名。上二年级后,发现她有时不合群,躲着同学。后来常和人吵闹,说同学吐痰、咳嗽是专门针对她的,是故意侮辱她。
【2014上】以布卢姆为代表的教育家将教学目标分为三大领域,其中不包括()。
托尔斯说:“如果一个教师把热爱事业和热爱学生结合起来,他就是一个完美的教师。”这意味着教师要()
攻击者使用无效酌IP地址,利用TCP连接的三次握手过程,使得受害主机处于开放会话的请求之中,直至连接超时。在此期间,受害主机将会连续接受这种会话请求,最终因耗尽资源而停止响应。这种攻击被称为()。
Youmustn’tfillintheform______pencilbut______ink.
最新回复
(
0
)