中级财务会计英第二学中期选择题判断题.docVIP

中级财务会计英选择题判断题 考点一：应付票据分类，流动负债，非流动负债，非负债 D 1. Liabilities are a. any accounts having credit balances after closing entries are made. b. deferred credits that are recognized and measured in conformity with generally accepted accounting principles. c. obligations to transfer ownership shares to other entities in the future. d. obligations arising from past transactions and payable in assets or services in the future. D 2. Which of the following is a current liability? a. A long-term debt maturing currently, which is to be paid with cash in a sinking fund b. A long-term debt maturing curre