2. 外语
  3. Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose【

Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose【

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问题     Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose【61】is reasonably expected to require the use of existing resources properly classified as current【62】, or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor’ s claim to working capital rather than to the due date for【63】purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are【64】as non-current or long-term liabilities. Bonds payable and mortgages payable are examples of【65】liabil-ities.
【63】
选项 A、economic
B、definition
C、legal
D、classification
答案D
解析 句意：为了分类的目的，流动负债的定义强调了短期债权人对营运资本而不是对到期日的要求权。所以应当选classification。
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金融英语（FECT）

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