2. 外语
  3. 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

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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 following statements concerning long-term debt are true except that______.
选项 A、long-term debt is a liability of a period longer than one year
B、long-term debts are paid in installments
C、despite of different payment plans, long-term debts are never classified as current liabilities
D、the loan borrowed by the company is a typical example of long-term debt
答案C
解析 文章第四段是关于长期负债的表述，长期负债是指期限长于一年的对外债务，最典型的长期负债就是银行贷款，一般长期负债会采用分期付款的方式进行偿还，如果采用分期付款方式，则当年需要支付的款项将属于流动债务，因为是在一年内到期，而不在当年到期的其他部分则仍属于长期负债。
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