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2020 2 2 1 UnitNineLiabilities 2 2020 2 2 StudyTargets Tounderstandthenatureofliabilities Tolearnaboutcurrentliabilitiesandlong termliabilities 3 2020 2 2 Liabilitiesarecurrentobligationsthatoccurbecauseofpasttransactionsoreventsandwillresultinthepaymentofeconomicbenefitsinthefuture Theyconcerntheoperatingcyclesoffirms Liabilities features Liabilitiesareresultedfrompasttransactionsoreventsofthecompany Theyarethecurrentobligationsthatarebornbycompany Liabilitiesareeliminatedbyfuturepaymentofanassetorthefutureperformanceofaservice 4 2020 2 2 9 1Currentliabilities short termobligationsthatmustbepaidfromcurrentassetswithinayear 9 1 1Accountspayableandnotespayable Accountspayableareshort termobligationstosuppliersforpurchasingmaterials merchandisesorservices Inaccountingpractice therecordingofaccountspayableisinaccordancewithinvoiceswhenmerchandisereceivedisconformitywiththecontractinallrespects 5 2020 2 2 accountspayableareenteredattheamountofpayable Ifcashdiscountsonaccountspayable theamountofaccountpayableshouldbedeterminedbythegrossamountbeforedeductingcashdiscounts Ifpaymentismadewithinthediscountperiod theearnedoffsetsfinancialexpensesofcurrentperiod 6 2020 2 2 Notespayablearewrittenacknowledgementsignedbythemakerandpromisedbytheacceptortopayadefiniteamountofmoneyduringaperiodoftime Itincludescommercialaccepteddraftandbankaccepteddraft Thepaymentperiodofcommercialdraftiswithin6months Inpractice itisenteredinaccordancewithitsfacevalue Theservicechargesforthepaymentofbankaccepteddraftisrecordedtofinancialexpenses 7 2020 2 2 9 1 2Othercurrentliabilitiesincludeshort termloans advancesfromcustomer taxespayable interestpayable dividendspayable otherpayables 9 1 2 1Short termLoan Variousloanswithinoneyearborrowedfromfinancialorganizations theaccountingcalculationistoreflecttheborrowing interestandthepayingoffoftheprincipaltogetherwiththeinterest 8 2020 2 2 9 1 2 2Advancesfromcustomer theamountreceivedfromthepurchaserinadvance Theyaredischargedbygoodsratherthanmoney Sellerscangainapartofamountandtheresidualcanbereceivedafterreceivingmerchandisebybuyer 9 2020 2 2 9 1 2 3Dividends thedistributionofearningsbyacorporation Liabilitiesdon texistuntiltheboarddeclaresthedividends DeclarationofdividendsreducetheretainedearningsportionandcreatesliabilitiescalledDividendpayable Paymentofthedividendeliminatestheliabilityandreducesassets 10 2020 2 2 9 1 2 4Payroll includeswage bonus allowance subsidiaryandsocialinsurance Theamountpaidislessthanthewagestheyhaveearnedbecausetheemployerisrequiredbylawtowithholdcertainamountandsendtogovernmenttopaypersonalincometaxandemployee sbenefits pensionpayment medicalinsurancepremium housingreserves non monetarywelfares 11 2020 2 2 9 2Long termliabilities obligationsofthefirmthatareduemorethanayearafterthebalancesheetdate Theyincludelong termloansandbondspayable Theyconcerncon
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