Current liabilities are not long-term liabilities. These are two different concepts.
Question 2: What are the long-term liabilities? Long-term liabilities refer to debts with repayment period exceeding one year or operating cycle exceeding one year, mainly including long-term loans, corporate bonds, long-term payables, special payables and other long-term liabilities.
Question 3: What is the difference between short-term liabilities and long-term liabilities? Like what? 1. Short-term liabilities, also known as current liabilities, refer to the debts that will be repaid in 1 year (including 1 year) or in a business cycle exceeding 1 year, including short-term loans, notes payable, accounts payable, accounts receivable in advance, wages payable, welfare payable, dividend payable, taxes payable. 2. Long-term liabilities refer to debts with a term exceeding 1 year, including long-term loans, corporate bonds, housing accumulation funds and long-term payables. 3. When the total capital of an enterprise is fixed and the ratio of liabilities to equity is fixed, the ratio of short-term liabilities to long-term liabilities becomes a balance, so it is necessary to weigh the advantages and disadvantages of long-term liabilities and short-term liabilities. 4. Cost of capital Generally speaking, the cost of long-term liabilities is higher than that of short-term liabilities. This is because; (1) The interest rate of long-term liabilities is higher than that of short-term liabilities. (2) Long-term liabilities are inelastic. After an enterprise obtains a long-term debt, even if there is no capital demand during the debt period, it is not easy to return it in advance and it has to continue to pay interest. 5. Financial risk The financial risk of short-term liabilities is often higher than that of long-term liabilities. This is because: (1) The maturity date of short-term liabilities is approaching, which is prone to the risk of not repaying the principal on time. (2) Short-term liabilities also have great uncertainty in terms of interest cost. To use short-term liabilities to raise funds, it is necessary to constantly renew debts. After the loan expires, the interest rate of the next loan is uncertain, because the interest rate of short-term liabilities in the financial market is very unstable. 6. Degree of difficulty Relatively speaking, it is easier and faster to obtain short-term liabilities, but it is more difficult to obtain long-term liabilities.
Question 4: What do you mean by long-term liabilities? Hello, classmate, I'm glad to answer your question!
Long-term $ TERM liabilities The items on the balance sheet of long-term liabilities refer to leases, bond repayments and other liabilities due after the company exceeds 1 year.
Application conditions for futures business: 1, at least 18 years old; 2. Have full capacity for civil conduct; 3. Have a high school education or above; 4. Other conditions stipulated by China Securities Regulatory Commission. Candidates must pay attention to whether they can be admitted.
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Question 5: What are long-term liabilities? How to calculate? Or what content in the statement belongs to long-term liabilities, which should be accurate and specific. You can refer to non-current liabilities, and the comprehensive score is 65,438+00. In the balance sheet, non-current liabilities include: long-term loans, bonds payable, unearned liability reserves, insurance liability reserves, depositors' savings, independent account liabilities, long-term payables, special payables, unrecognized financing expenses, estimated liabilities and deferred income tax liabilities.
Question 6: What do you mean by long-term liabilities within one year? What's the difference between it and long-term liabilities? Long-term liabilities within one year, that is, long-term liabilities due within one year, refer to the long-term liabilities that reflect the enterprise within one year from the date of compiling the statements, which are formally reflected in the long-term liabilities, but are actually a kind of current liabilities and need to be listed separately in the current liabilities of the balance sheet. Difference; Long-term liabilities refer to debts with a maturity of more than 1 year, and long-term liabilities due within 1 year are listed as short-term liabilities in the balance sheet.
Question 7: What do you mean by other long-term liabilities? Hello, classmate, I'm glad to answer your question!
The word you said belongs to CFA vocabulary. Mastering CFA vocabulary can make you feel at home in CFA learning. The translation and meaning of this word are as follows: balance sheet items include residual leases, future employee benefits, deferred taxes and other liabilities that do not need to pay interest at that time.
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Question 8: What do you mean by long-term liabilities? Hello, classmate, I'm glad to answer your question!
long-term liabilities
Debt with repayment period exceeding one year or normal business cycle.
20 15 CMA qualification examination is coming in the second half of the year. Here, I wish you all a smooth exam, good performance and good results!
I hope my answer can help you solve the problem. If you are satisfied, please adopt it as the best answer.
Thank you again for your question. More accounting questions are welcome to be submitted to enterprises in Gao Dun.
Gao Dun wishes you a happy life!
Question 9: What do you mean by long-term liabilities? Hello, classmate, I'm glad to answer your question!
The word you said belongs to the vocabulary of the futures industry. Mastering the vocabulary of futures industry can make you feel at home in the study of futures industry. The translation and meaning of this term are as follows: the items on the balance sheet refer to the leases, bond repayments and other liabilities of the company due after more than 65,438+0 years.
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