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______are liabilities which are incurred, but for which payment is not yet made,
______are liabilities which are incurred, but for which payment is not yet made,
游客
2025-06-20
32
管理
问题
______are liabilities which are incurred, but for which payment is not yet made, during a given accounting period. Some examples in a manufacturing environment would be: wages, taxes, etc.
选项
A、Accumulated liabilities
B、Unpaid debts
C、Accrued liabilities
D、Accounts payables
答案
C
解析
答案为C项。accrued liability“应计负侦”,指已发生的但尚未实际支付的负债。例如:下月要支付本月的雇员薪金,未正式支付前的薪金便属于应计负债。故本题选C项。
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