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Liabilities are usually classified as either current or noncurrent liabilities. Current li

abilities 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.

(46)

A.calculation

B.liquidation

C.counting

D.account

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第2题

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第3题

The accounting equation may be expressed as ().

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第6题

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第7题

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第8题

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第10题

The average maturity of the liabilities of an FI's balance sheet is equal to()
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A、the weighted-average of the liabilities where the weights are determined relative to the total liabilities and equity of the FI.

B、the weighted-average of the liabilities where the weights are determined relative to the total liabilities of the FI.

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