Definition: The current portion of long-term debt is the amount of noncurrent liabilities that will become due within one year or the current accounting period, whichever is longer. In other words, it’s the amount of long-term liabilities that must be repaid in the current year.What Does ...
The current portion of long-term debt is the amount of principal that will be due within one year of the date of the balance sheet. This amount is reported on the balance sheet as one of the company’s current liabilities. (A company in an industry where the operating cycle is longer ...
其实就是一年内到期的长期贷款,即long term debt due within one year
Short-term loans payable Current portion of long-term debt Accounts payable Accrued compensation and benefits Income taxes payable Other accrued liabilities Deferred revenues The order in which the current liabilities will appear on the balance sheet can vary. However, it is common to see three (lis...
Current Portion of Long term Debt Current Lease Payable Accrued Expenses Dividend Payable Unearned Revenue Accounting of Current Liability Analysis of Current Liability Ratios Working Capital Final Words A current liability is usually due within a year. However, in some cases, it may also include liab...
A current portion of long-term debt is the amount of long-term debt obligations that have to be settled in the next twelve month...
· Current portion of deferred revenue, such as prepayments by customers for work not completed or earned yet · 递延收益中一年内到期的部分,如客户对尚未完成或盈利的工作支付的预付款 · Current maturities of long-term debt · 长期负债中一年内到期的部分 · Interest payable on outstanding debts, ...
3. Current Portion of Long-Term Debt The current portion of the long-term refers to the part of long-term debt payable within one year. For example, a company has taken a loan from a bank that amounted to $500 and is repayable in five equal installments. Therefore, in the first year...
Current portion of long-term debt Accrued expenses Taxes payables Deferred revenue, etc. Here is an example to better understand it: #Example- McDonald’s In the annual report of 2021, one can find the balance sheet ofMcDonald’s, which reflects the current assets and liabilities the company...
Current liabilities includeaccounts payable, wages, taxes payable, short-term debts, and the current portion of long-term debt. Using the Current Ratio A current ratio of less than 1.00 may seem alarming, but a single ratio doesn't always offer a complete picture of a company's finances. ...