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
50
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://kaotiyun.com/show/vsid777K
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
Itisveryimportantforacompany______agoodofficesecretary.
Indiansalwaysshake(摇)theirheadstheytalktoothers.【C1】______doesnothavethesamemeaning【C2】______"no".Ifsomeonewants
Peopleliketothinkthatlifewasbetterinthepast.Theairwascleaner,thewaterwasclearer,people【C1】______friendlier,l
Onlyinthisway______workoutthismathproblem.
YOURBUILDINGSERVICE√Wehelppeopleinthispartofthecityby:*checkingallplans(方案)beforepeoplebuildnewhousesorma
情景:你们戏剧小组(dramagroup)要举行会议来讨论“英语之夜”出演的戏剧(play)。任务:请你就此用电子邮件给王教授写一封50词左右的邀请信,内容包括:会议的主要内容;会议的时间地点;邀请教授参加会议。
[A]year[B]winter[C]summer[D]passport[E]umbrella[F]medicine[G]newspaperPeoplereaditforinformation.
Myhometownhas______intooneofthemostbeautifulcitiesinChina.
A、Bycar.B、Forsomeinformationabouttravel.C、InNewYork.B
Moneyislimitedtobanknotesandcoinsincirculation.
随机试题
我国出版工作的方针包括()等。
试述涉外仲裁协议的主要内容。
二维超声显示和测量出功能性右心室,房化右心室及固有右心房,这种瓣膜的先天畸形是
患者,女性,26岁。停经45天,突感下腹坠痛及肛门坠胀感,少量阴道流血及头晕、呕吐半天。体格检查:面色苍白,BP80/40mmHg,腹肌略紧张,下腹压痛。妇科检查:阴道少量血性物,宫颈举痛(+),后穹隆饱满,子宫稍大,附件区触诊
电子商务的核心业务是()。
针对个人住房贷款担保方式的说法,正确的有()。[2014年6月真题]
已知某小学一年级学生的体重平均数21kg、标准差3.2kg,身高平均数120cm、标准差6.0cm,则下列关于体重和身高离散程度的说法正确的是()
Thesecretarywantsto________allthefileclerkstomakepreparationsforthecompanyChristmasparty.
ThereportsfromtheDepartmentofCommerceindicatedthattheeconomyhadgrownatanannualratemuchhigherthanmosteconomi
Foryears,astronomersstruggledtocalculatetheageoftheuniverse.
最新回复
(
0
)