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  3. Liabilities are obligations a company owes to outside parties. They represen

Liabilities are obligations a company owes to outside parties. They represen

游客2025-06-19  9
问题     Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the company. Examples include bank loans, debts to suppliers and debts to employees. On the balance sheet, liabilities are generally broken down into current liabilities and long-term liabilities.
    Current liabilities are those obligations that are usually paid within the year, such as accounts payable, interest on long-term debts, taxes payable, and dividends payable. Because current liabilities are usually paid with current assets, as an investor it is important to examine the degree to which current assets exceed current liabilities.
    The most pervasive item in the current liability section of the balance sheet is accounts payable . Accounts payable are debts owed to suppliers for the purchase of goods and services on an open account. Almost all firms buy some or all of their goods on account. Therefore, you will often see accounts payable on most balance sheets.
    Long-term debt is a liability of a period greater than one year. It usually refers to loans a company takes out. These debts are often paid in installments. If this is the case, the portion to be paid off in the current year is considered a current liability.
    That wraps up our short review of liabilities. You only have one piece of the balance sheet left to learn shareholders’ equity. Remember that assets minus liabilities equals shareholders’ equity.
    Shareholders’ equity is the value of a business to its owners after all of its obligations have been met. This net worth belongs to the owners. Shareholders’ equity generally reflects the amount of capital the owners invested plus any profits that the company generates that are subsequently reinvested in the company. This reinvested income is called retained earnings. [br] Current liabilities may include the following items______.
选项 A、taxes payable
B、dividends payable
C、accounts payable
D、all of the above
答案 D
解析 文章第二段提到Current liabilities are those obligations…and dividends payable．流动负债是指在一年内到期的短期债务，包括应付税款、应付利息、应付账款等，所以，本题应选D项。
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