中会第十章票据英文总结.pptxVIP

The summary ;THE CONTENTS;What is a Current Liability?;Current Liabilities;Characteristics of Liabilities; Open Accounts and Notes;Trade Notes Payable 应付商业票据; ;Interest; Interest-bearing Notes;11; Commercial Paper; Accrued Liabilities; Accrued Interest Payable; Salaries, Commissions, and Bonuses; vacations、sick days and other paid future absences;December 31,2011 Salaries and wages expense ---------5,400,000 Liability-compensated future absences-------- 5,400,000 When year 2011vacation are taken in 2012 Liability-compensated future absences-------- 5,400,000 Salaries and wages expense -------------- 300,000 Cash-------------------- 5,700,000 ; Liabilities from Advance Collections; Refundable deposits; Advances form customers;A Closer Look at the Current andNoncurrent Classification; Current Maturities of Long-Term Debt 一年内到期的长期负债 Obligations Callable by the Creditor 债权人可要求收回的债务;Short-Term Obligations Expected to be Refinanced 短期债务再融资;THANK YOU