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The summary ;THE CONTENTS;What is a Current Liability?;Current Liabilities;Characteristics of Liabilities; Open Accounts and Notes;Trade Notes Payable 应付商业票据;
;Interest; Interest-bearing Notes;11; Commercial Paper; Accrued Liabilities; Accrued Interest Payable; Salaries, Commissions, and Bonuses; vacations、sick days and other paid future absences;December 31,2011
Salaries and wages expense ---------5,400,000
Liability-compensated future absences-------- 5,400,000
When year 2011vacation are taken in 2012
Liability-compensated future absences-------- 5,400,000
Salaries and wages expense -------------- 300,000
Cash-------------------- 5,700,000
; Liabilities from Advance Collections; Refundable deposits; Advances form customers;A Closer Look at the Current and Noncurrent Classification; Current Maturities of Long-Term Debt
一年内到期的长期负债
Obligations Callable by the Creditor
债权人可要求收回的债务;Short-Term Obligations Expected to be Refinanced 短期债务再融资;THANK YOU
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