问题详情

Liabilitiesareusuallyclassifiedaseithercurrentornoncurrentliabilities.Currentliabilitiesarethoseobligationswhose(61)isreasonablyexpectedtorequiretheuseofexistingresourcesproperlyclassifiedascurrent(62),orthecreationofothercurrentliabilities.Thisdefinitionofcurrentliabilitiesemphasizesashort-termcreditor"sclaimtoworkingcapitalratherthantotheduedatefor(63)purposes.Accountspayable,dividendspayable,salariespayable,andtaxespayableareexamplesofcurrentliabilities.Liabilitieswhicharenotcurrentliabilitiesare(64)asnoncurrentorlong-termliabilities.Bondspayableandmortgagespayableareexamplesof(65)liabilities.
(46)
A．calculation
B．liquidation
C．counting
D．account

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