Читать книгу Entrepreneurial Finance - Robert D. Hisrich - Страница 36

Liabilities are usually presented in order of their due date and divided in two main sections: current liabilities and long-term liabilities.

Current liabilities are generally due within 1 year, with most items usually having a cycle shorter than 12 months. Several of the items in this category are associated with day-to-day operating expenses and are usually paid within 30 to 180 days depending on the country and culture. Current liabilities may consist of the following:

1 Accounts payable (payments due to other parties)

2 Wages and salaries (payments due to employees)

3 Current portion of long-term debt

4 Short-term loans (from banks or other sources)

Long-term liabilities are obligations that are due beyond 1 year. These can include the following:

1 Notes payable and bonds

2 Mortgages and capital leases

3 Deferred taxes (taxes that may have to be paid in the future)