Passage 2
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
A. free of charge
B. on a credit basis
C. on a cash basis
D. on a bargain basis
更多"Passage 2
Liabilities are oblig"的相关试题:
[单项选择]
Passage 2
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
A. taxes payable
B. dividends payable
C. accounts payable
D. all of the above
[单项选择]{{B}}Passage Two{{/B}}
| Liabilities are usually classified as
either current or noncurrent liabilities. Current liabilities are those
obligations whose {{U}} (61) {{/U}} is reasonably expected to require the
use of existing resources properly classified as current {{U}} (62)
{{/U}}, 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 {{U}} (63) {{/U}} purposes. Accounts
payable, dividends payable, salaries payable, and taxes payable are examples of
current liabilities. Liabilities which are not current liabilities are
{{U}} (64) {{/U}} as noncurrent or long-term liabilities. Bonds payable
and mortgages payable are examples of {{U}} (65) {{/U}}
liabilities. | A. calculation B. liquidation C. counting D. account
[简答题]assets and liabilities
[单项选择]Passage Three
A. U. S. students are getting more interested in the cultures abroad.
B. There are more opportunities for U. S. students to study abroad.
C. The programs provided abroad are becoming much more attractive
D. The value of international experiences is increasingly recognized.
[单项选择]Passage One
A. Because it had a high requirement for the artists.
B. Because it confined the freedom of the artists.
C. Because its style of art had been out of fashion.
D. Because its value of art was always invariable.
[单项选择]Passage Two
A. Because teens care about their images very much.
B. Because teens care about the others’ comments on them.
C. Because teens care about their parents’ attitude to them.
D. Because teens care about their teachers’ comments on them.
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