ACCA考試負(fù)債類詞匯有哪些？具體是什么？接下來就讓高頓小編為大家解答一下這兩個問題吧！
一、負(fù)債類詞匯Liabilities
“Liability”定義
A present obligation of the entity arising from past events,the settlement of which isexpected to result in an outflow from the entity of resources embodying economic benefits.
負(fù)債是企業(yè)所承擔(dān)的能以貨幣計量、需以資產(chǎn)或勞務(wù)償還的債務(wù)：
負(fù)債是企業(yè)承擔(dān)的現(xiàn)時義務(wù)；
負(fù)債的清償預(yù)期會導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；
負(fù)債是由過去的交易或事項形成的。
1.長期負(fù)債/非流動負(fù)債Non-currentliabilities
“Non-current liabilities”定義
Non-current liabilities are liabilities with a future benefit over one year,such as notes payable that mature longer than one year.
非流動負(fù)債又稱為長期負(fù)債。是指償還期在一年或者超過一年的一個營業(yè)周期以上的債務(wù)。
Loan stock/Debentures債券（注意需要具體問題具體分析）Long-term payable長期應(yīng)付款
2.短期負(fù)債/流動負(fù)債Currentliabilities
“Current liabilities”定義
Current liabilities are a company's debts or obligations that are due within one year,appearing on the company's balance sheet and include short-term debt,accounts payable,accrued liabilities and other debts.
短期負(fù)債也叫流動負(fù)債是指將在1年（含1年）或者超過1年的一個營業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付票據(jù)、應(yīng)付賬款、預(yù)收賬款、應(yīng)付工資、應(yīng)付福利費、應(yīng)付股利、應(yīng)交稅金、其它暫收應(yīng)付款項、預(yù)提費用和一年內(nèi)到期的長期借款等。
Bank overdraft
銀行透支
Trade payables
短期應(yīng)付款
Current tax payable
當(dāng)前應(yīng)納稅額
Accrued payment
應(yīng)付款
Short-term borrowing
短期借款
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