Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 93
Learning about Liabilities
ОглавлениеLiabilities 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