大学生会计专业英语.doc

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 of the refinancing. If the obligation is paid prior to the actual refinancing,the obligation should be include in current liabilities on the balance sheet. To illustrate,assume that the liabilities of CareFree Inc. at December31,1998,include a note payable for 200000,due January 151999. The management of CareFree intends to refanance the note by issuing 10-year bonds. The bonds are actually issued before the issuance of the December 31,1998,balance sheet on February 151999. If the bonds are issued prior to payment of the note,the note should be classified as noncurrent on the December 31,1998,balance sheet. If payment of the note precedes the sale of the bonds,however,the notes should be included in current liabilities. 一个额外的问题与再融资的时机。如果义务支付实际的再融资之前,义务应包括流动负债在资产负债表上。为了说明这一点,假设在December31无忧无虑的公司的债务,1998年,包括应付票据200000,由于151999年1月。无忧无虑的管理意图refanance注意通过发行10年期国债。发行债券实际上是在发行之前的12月31日,1998年,151999年2月的资产负债表上。如果债券发行之前支付的注意,注意应该归类为非流动在12月31日,1998年,资产负债表。如果付款请注意之前出售债券,然而,笔记应该包含在流动负债。 Normally,classified balanced sheets are presented shoeing a total forcurrent liabilities. If a short-term obligation is excluded from that category due to refinancing expectations,disclosure should be made in the notes to the financial statements. The note should include a general description of the refinancing agreement. 通常情况下,分类提出了均衡表总共修蹄为“流动负债”。如果一个短期的义务排除这一类是因为融资预期,披露应在财务报表附注。注意应该包括一个通用的描述再融资协议。 Finan