题目内容

IAS 12 income tax covers _____.

A. payroll tax
B. current tax
C. deffered tax
D. sales tax

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What are the liabilities which must eventually be repaid to the bank?

A. Expenditure
Bank loans
C. Promissory note
D. Bank overdraft

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

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

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