薪水（salary）：固定年收入，通常按月支付，用于补偿已完成的工作。税款（taxes）：根据收入或利润计算，应支付给政府的金额。利息（interest）：借款人（如银行）向贷款人收取的费用，通常为贷款金额的一定百分比。应计负债（accrued liabilities）：已收到商品或服务但仍在等待发票的款项。预收收入（unearned...
Currentvs.Long-TermLiabilities 1Current Liabilities Current liabilities , also called short-term liabilities , are obligations expected to be settled:Examples of current liabilities are accounts payable, short-term notes payable,wages payable, warranty liabilities, lease liabilities, payroll and other taxes...
salary(薪水):a fixed annual amout usually divided by 12 and paid every month for work done taxes(应付税款):money due to the government usually a % of revenue or profit interest(利息):money charged by the lender (e.g. a bank) to the borrower, usually a % of the loan accrued liabilit...
[translate] a包场 Reserving all seats for a performance[translate] aLiabilities can be divided into current liabilities and long-term liabilities. 责任可以被划分成短期负债和长期债务。[translate]
预览播放中,打开优酷APP看高清完整版 CFA 一级视频课程:Non-Current (Long-Term) Liabilities Part II +追 超清画质 评论 收藏 下载 分享 选集 26:34 CFA课程: Fixed-Income Securities- Defining Elements Part I 2014-07-28 24:58 CFA 课程: Fixed-Income Securities- Defining Elements Part I 2014-07-28...
Long Term Liabilities, often referred to as Non-Current Liabilities, arise due to liabilities not due within the next 12 months from the Balance Sheet Date or the Operating Cycle of the company and mostly consist of Long term Debt. The term 'Liabilities' in a company's Balance sheet means ...
[translate] a(2) Liabilities consists of two major categories that is current liabilities and long-term liabilities. (2个) 责任包括是短期负债和长期债务的二个主要类别。[translate]
Explain the difference between current liabilities and long-term liabilities. Under what circumstances could a current liability be classified as a long-term liability? What does the term "actuarial liability" mean? What is the meaning of asset, liability, revenue, and expense?
Also Read:Meaning and Types of Liabilities Current Portion of Long term Debt As the name suggests, it is part of the long-term debt due in the next 1 year. If the company has a higher current portion of the long-term debt compared to cash, it would be a risky business. Therefore, ...
Definition:The current portion of long-term debt is the amount of noncurrent liabilities that will become due within one year or the currentaccounting period, whichever is longer. In other words, it’s the amount of long-term liabilities that must be repaid in the current year. ...