上海海事外国会计选读chapter11.pptxVIP

Chapter 11;;;The Nature of Current Liabilities;The Nature of Current Liabilities;Presentation on the balance sheet Divide into current liabilities and ling-term liabilities Current portion of the long-term obligations as a part of the current liabilities ;Short-Term Notes Payable;;;;Discounted Notes Payable;Discounted Notes Payable;Discounted Notes Payable;Long-term liabilities are often paid back in periodic payments, called installments. Long-term liability installments that are due within the coming year must be classified as a current liability. The total amount of the installments due af