Which of the following would most likely result in a current liability? A. Probable bankruptcy of an important customer whose account is already delinquent. B. Estimated income taxes for the current year. C. Possible warranty claims. D. Future operating lease payments.
答案是B。 Estimated income taxes for the current year are likely reported as a current liability. To recognize the warranty expense, it must be probable, not just possible. Future operating lease payments are not reported on the balance sheet. The bankruptcy of a customer would affect assets (receivables), not liabilities.
