Which of the following items may appear as current liabilities in a company’s balance sheet?
A. investment in subsidiary
B. Loan matured within one year
C. income tax accrued until year end
D. Preference dividend accrued
查看答案
Liability is an entity's present obligation arising from a past event. The settlement of which will result in an inflow of economic benefit to the entity.
A. 对
B. 错
Current liabilities are debts of the business that must be paid within a short period of time (by convention, within one year).
A. 对
B. 错
Banl loans and bank overdrafts are both current liabilities which must eventually be repaid to the bank.
A. 对
B. 错
Trade payables are liabilities to pay for goods or service that have been received and invoiced from supplier with the agreed timing and amount and for which there was not a promissory note.
A. 对
B. 错