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.
【61】
选项 A、calculation
B、liquidation
C、counting
D、account
答案B
解析 liquidation意思是“清算”，其他几个词的意思都是“计算”；此处考查了经济学术语“清算”。
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金融英语（FECT）

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