中会第十章票据英文总结.pptxVIP

Part A—Currentliabilities The summary Of chapter 8江 津411043392014-05-06THE CONTENTSWhat is a Current LiabilityCharacteristics of LiabilitiesOpen Accounts and NotesAccruedLiabilitiesLiabilities from Advance CollectionsA Closer Look at the Current and Noncurrent Classification2of24What is a Current Liability?The abiligations payable within one year or within the firms operating cycle .Current LiabilitiesAccrued expensesAccounts payableTaxes payableShort-term notes payableUnearned revenuesCurrent LiabilitiesCash dividends payableCharacteristics of LiabilitiesLiabilities have three e