Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 93

Learning about Liabilities

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Liabilities include those accounts and debts that a company must pay back. Like assets, liabilities usually fall into two main categories:

 Current liabilities: Liabilities that must be paid back, fully or in part, in less than one year

 Long-term liabilities: Liabilities that must be paid back in a time period of one year or more

Corporate Finance For Dummies

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