8-liabilities.pptVIP

Topic 8 Liabilities Key points Current liabilities Long-term liabilities A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions of events. Classification of Liabilities 流动负债是企业在1年或超过1年的一个营业周期内，需要以流动资产或增加其他负债来抵偿的债务。 Known Liabilities Estimated Liabilities An estimated liability is a known obligation of an uncertain amount that can be reasonably estimated. 预计负债 是基于某些或有事项引发的义务而确认的负债。相关义务的发生、或发生的具体时间或金额等具有一定不确定性，其计量需要估计或预计。 Contingent Liabilities Long-term liabilities Bond 债券 Bond payable 应付债券 Bond indentur