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
2012-01-26
100
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.
The phrase "on an open account" in the third paragraph probably means "______".
选项
A、free of charge
B、on a credit basis
C、on a cash basis
D、on a bargain basis
答案
B
解析
第三段中"on an open account"意为赊销,在购买商品和劳务时无须立即支付款项,是供应商给予的一种商业信用。
转载请注明原文地址:https://kaotiyun.com/show/Ssid777K
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
[A]cheek[B]dollar[C]menu[D]station[E]market[F]library[G]hospitalPeopleuseitinsteadofmoneytopay.
[A]manager[B]dictionary[C]light[D]milk[E]teacher[F]cashier[G]policemanHe/Sheistheheadofacompany.
In1826,aFrenchmannamedNiepceneededpicturesforhisbusiness.Buthewasnotagoodartist.Soheinventedaverysimplec
Americanswithsmallfamiliesownasmallcaroralargeone.Ifbothparentsareworking,theyusuallyhavetwocars.Whenthe
NarberthLibraryoffersyoupleasurereadingandagreatnumberofinformationservices.TheLibrarywasbuiltin1921byamemb
Underconditionallease,thecompanyorthebankholdsthetitle,takestheinvestmentcreditsanddepreciationexpenses,andse
Theunemploymentduetoeconomicrecessionshouldbeconsideredas______.
(9)Leung先生在报纸上看到一条广告,“特殊的中国新年价格,2000美元租用一整天套房以观看港湾燃放的烟火。与港湾酒店联系。”他迅速来到酒店并付给经理12110美元,说:“我的家人将在酒店过得很开心,还可以观看烟火。”第二天,他从报纸得知,由于烟火从美
ThecouponyieldrateforaUS$2000face-valueone-yearbondpayingayearlynominalinterestpaymentofUS$80andwithamarke
Seethefollowingdiagram:Ifinterestratesriseby5%,sayfrom10%to15%,bankprofits(measuredusinggapanalysis)will__
随机试题
设f具有二阶连续偏导数,u=f(x,xy,xyz),则=______。
指药物在中枢神经系统产生的一种特殊的精神效应,患者有一种强烈渴求用药的意念,使其不顾一切地去寻求药物以满足自己的欲望,称为
诊断应考虑为该病人手术后,下列哪一项不可能出现
A.腹膜炎出现早B.腹膜炎严重,呈板状腹C.腹膜炎出现较晚,但较重D.腹膜炎出现较晚且较轻E.无腹膜刺激征胰腺损伤的临床特征是
属于隐蔽抗原的物质是
心主神志的物质基础是
患儿,6岁。发热3天,口腔内黏膜、齿龈溃烂,周围掀红,疼痛拒食,舌质红、苔薄黄。其诊断是()
汇总记账凭证账务处理程序的缺点有()。
关于保证贷款中借款合同和保证合同的签订,以下说法错误的是()。
在选择确定项目的投资机遇中,()是将项目意向变为概略的投资建议。
最新回复
(
0
)