请教schwester notes 上头Understanding Balance Sheet一章后面的一道习题 following, important, liability, customer, payments

xiangjun

 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.

选项B,C,D的解释我都看不懂。而且我觉着B应该是current asset，而不是current liability。因为我预付了整年的income taxes但是这个年还没有过去。可不可以帮忙解释一下？多谢了。

xiaocao0000

这道题我也看得不是很明白，warranty expense是什么东东呀

xiangjun

忘了贴书上的解释了。

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.

求高手解释。多谢。