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 noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of  (65)   liabilities.  
选项 A、referred to
B、distributed
C、divided
D、seen
答案A
解析 句意：不是流动负债的债务称之为非流动负债。选referred to最合适。用classified显得跟前文重复。divided跟as不搭配，seen as是被看作的意思，不如A项合适。
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