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Liabilities Like assets, liabilities are separated into different categories: current liabilities and long-term liabilities. Current liabilities are debts that must be paid within the year. They include unpaid bills to suppliers for materials (accounts payable) as well as wages and taxes that will have to be paid in the coming year. 3.3 Classification of Assets and Liabilities Liabilities Debts that are not due until more than one year hence are called long-term liabilities. They normally represent borrowed funds on which the company must pay interest. 3.3 Classification of Assets and Liabilities Is “good will” considered intangible assets? What is meant by “owner’s equity”? What’s the use of accounting equation? Questions for Unit 3 This is the end of Unit 3 Thank you for your attention 陈庆柏 王景仙 主编 Unit Three Liabilities of Accountants andAccounting Equation Warming-up Questions Tell briefly the major liabilities of accountants. Can you tell from an accounting standpoint the major categories of assets and liabilities shown on the balance sheet of a firm? Suggested Answers Tell briefly the major liabilities of accountants. Normally an accountant has four types of liabilities to perform: to record financial information, to classify financial information, to summarize financial information and to interpret financial information. Suggested Answers Can you tell from an accounting standpoint the major categories of assets and liabilities shown on the balance sheet of a firm? From an accounting standpoint most companies have three types of assets: current, fixed and intangible and two categories of liabilities: current liabilities and long-term liabilities. Notes 1. dividend n. = a part of a corporation’s profit paid out on a per-share basis to stockholders or those who hold its stock 2. accounting equation 会计等式会计,平衡公式或会计恒等式 = an equation that shows the relationship among assets, liabilities and owner’s equity 3. owner’s equity 所有者权益 = the investment the o
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