Unit7Liabilities介绍.ppt

Unit 10 Liabilities Key terms Loan and overdraft 贷款和透支 Accrued expense 应付费用 Deferred income 递延收益 Current tax 当期所得税 Deferred tax 递延所得税 Underpayment 少付（金额） Overpayment 超付 （金额） Provision 准备，预计负债 Contingency 或有事项 Key terms Contingent liability 或有负债 Contingent asset 或有资产 Decommissioning costs 拆撤成本 Warranty 质量保证 Onerous contracts 亏损合同，有偿合同 Subletting 分包，转租 Restructuring 重组义务 Bond 债券 Debt instrument (金融) 债务证券 Subscription 订阅，订购 Learning objectives Identify the definition and types of liabilities Account for accrued expense 应付费用 Recognise the current tax and deferred tax当期和递延所得税 Distinguish provisions and contingencies 区分预计负债和或有事项 Recognise the financial liabilities 承认金融负债 Definition of liability Liability is an entity’s present obligation arising from a past event. The settlement of which will result in an outflow of economic benefit from the entity, which includes: Current liabilities Non-current liabilities Current liabilities Accounts payable应付账款, must be paid within one year, Settlement time 结算时间 12months Eg. Loans repayable in one year, bank overdrafts, trade payables应付贸易账款 and current tax payable, etc. Non-current liabilities Debts are not payable within a short term Settlement time 12 months Eg. Long-term borrowings, long-term provision (长期预计负债） and deferred tax （递延所得税）, etc. Overdrafts 透支 Overdraft occurs when a company withdraws from a bank account and exceeds the available balance. Expected to repay within short-term and it results in negative balance in company’s bank account. Current liability Bank loans 银行贷款 Bank loan is a fixed amount for a fixed term with regular fixed repayments. ① When a loan is being repaid over a period longer than one year, the amount outstanding 债务总额 will be split in the statement of financial position. Payment 1yr as current liabilities, the balance shown under non-current liabilities. Payables 应付账款 Trade payables 应付贸易款 Other payables 其他应付款 Note payables 应付票据 Accrued expense 应付费用 Deferred income 递延收益 Payables 应付款项 —— Trade p