会计学原理培训资料(英文版)(ppt 40页)
所属分类：财务会计
文件大小：1545 KB
下载要求：10 学币或VIP
点击下载
资料简介：
会计学原理培训资料(英文版)内容提要：
SHORT-TERM NOTES PAYABLE：
A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.
Often include unearned revenues and notes payable.
Unearned revenues from magazine subscriptions often cover more than one accounting period. A portion of the earned revenue is recognized each period and the unearned revenue account is reduced.
Notes payable often extend over more than one accounting period. A three-year note payable would be classified as a current liability for one year and a long-term liability for two years.
REASONABLY POSSIBLE CONTINGENT LIABILITIES：
Potential Legal Claims – A potential claim is recorded if the amount can be reasonably estimated and payment for damages is probable.
Debt Guarantees – The guarantor usually discloses the guarantee in its financial statement notes. If it is probable that the debtor will default, the guarantor should record and report the guarantee as a liability.
..............................
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1
