Unit7Liabilities解析.pptVIP

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 provision