大学生会计专业英语.docVIP

If an actual refinancing does occur before the balance sheet is issued,the portion of the short-term obligation that is to be exclude from current liabilities cannot exceed the proceeds from the new debt or equity securities issued to retire the old debt. For example,if a 4000 long-term note is issued to partially refinance 750000 of short-term obligations,only 400000 of the short-term debt can be excluded from current liabilities. 如果一个实际的再融资确实发生在资产负债表之前,短期的一部分责任要从流动负债排除不能超过所得新债发行权益性证券或退休老债务。例如,如果4000年长期注意发行部分短期债务的再融资750000,只有400000年的短期债务可以排除在流动负债。 An additional question relates to the timing