BEC高级module_5课件.pptVIP

Current liability: claims of creditors that are to be repaid within one year. Long-term debt: debts that come due one year or longer after the date on the balance sheet. Owner’s (shareholder’s) equity: claims of the proprietor (业主，老板), partners, or stockholders against the assets of the firm; the difference between total assets and total liabilities. Dividends：an amount of the profits that a company pays to shareholders Accounts payable应付账款 Accounts payable : a file or account sub-ledger that records amounts that a person or company owes to suppliers , but has not paid yet (a form of debt