8-liabilities 的.pptVIP

Topic 8;Key points; 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。;Accounts Payable;An estimated liability is a known obligation of an uncertain amount that can be reasonably estimated.;预计负债;不能同时满足预计负债确认条件的，通常作为或有负债。;Amount . . .;Long-term liabilities;Bond; A bond is its issuer’s written promise to pay an amount identified as the par value of the bond with interest. 债券是其发行者保证支付债券面值金额及利息的书面承诺。;Advantages of Bo