上海海事_外国会计选读11.pdf

ChapterChapterChapterChapter Current LiabilitiesCurrent Liabilities ContentsContentsContentsContents 1. Current Liabilities 22. CContitingentt LiLiabilitibilities 3. Empployyer Liabilities for Payyroll 4. Employee Fringe Benefit LiabilitiesLiabilities inin PerspectivePerspective  DefinitionDefinition Liabilities 负债are one company’s obligations to pay cash or to pprovide ggoods and services to other comppanies or individuals  Classification Current liabilities 流动负债and Long-term liabilities 长 期负债 TheTheTheThe NatureNatureNatureNature ofofofof CurrentCurrentCurrentCurrent LiabilitiesLiabilitiesLiabilitiesLiabilities LiabilitiesLiabilities thatthat areare toto bebe paidpaid outout ofof current assets and are due within a shhortt titime, usualllly withiithin one year, are called current liabilities.  Accounts ppayyable  Notes payable  Unearned rent Examples:Examples:  Taxes payable  Wages payable  Current portion of long term debt TheTheTheThe NatureNatureNatureNature ofofofof CurrentCurrentCurrentCurrent LiabilitiesLiabilitiesLiabilitiesLiabilities TwoTwo issuesissues inin measuringmeasuring liabilities:liabilities: The existence of the liability The amount of the liability TTypespes ofof ccurrentrrent liabilitiesliabilities Determinable current liabilities: existence and amount to be paid are prescribed by written or implied contracts. Current liabilities deppendent on opperatingg results Contingencies PPPPresenta