Chapter 1 intro to financial management learning outcomes


Liabilities and Stockholders’Equity: The Right-Hand Side of the Balance Sheet



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CHAPTER 1 & 2 PPT
Liabilities and Stockholders’Equity: The Right-Hand Side of the Balance Sheet

负债和股东权益:资产负债表的右侧

Current Liabilities.

流动负债。

Liabilities that are due and payable within a period of 12 months or less. Examples include the firm's accounts payable, accrued ex- penses, and short-term notes.

12 个月或更短的时间内到期和应付的负债。例子包括公司的应付账款、应计费用和短期票据。

  1. Accounts payable.

  1. 一种)      应付账款。

The credit suppliers extended to the firm when it purchased items for its inventories.

当公司购买库存物品时,信贷供应商会向该公司提供信贷。

  1. Accrued expenses.

  1. b)      预提费用。

Liabilities that were incurred in the firm's operations but not yet paid. For example, the company's employees might have done work for which they will not be paid until the following week or month. The wages owed by the fim to its employees are recorded as accrued wages.

公司经营活动中发生但尚未支付的负债。例如,公司的员工可能已经完成了工作,但他们要到下一周或下个月才能获得报酬。公司欠雇员的工资记为应计工资。


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