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3#
发表于 2012-3-26 15:10
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Which of the following choices most accurately illustrates an operating liability and which most accurately illustrates a financing liability? | Operating liabilities | Financing liabilities |
A)
| Accounts payable | Current portion of long-term debt |
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| B)
| Short-term note payable | Current portion of long-term debt |
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| C)
| Customer advances | Accrued liabilities |
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Operating liabilities result from the operations of the firm and consist of operating and trade liabilities such as accounts payable, customer advances, and accrued liabilities. Financing liabilities are a result of prior financing inflows. Financing liabilities (current) include short-term notes payable and the current maturities of long-term debt. |
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