文档介绍：ountingConceptualLearningObjectivesC1:Describecurrentandlong-termliabilitiesandtheircharacteristicsC2:IdentifyanddescribeknowncurrentliabilitiesC3:putethetimesinterestearned(收入利息比)ratioanduseittoanalyzeliabilitiesAnalyticalLearningObjectivesP1:ountforshort-puteandrecordemployerpayrollexpensesandliabilitiesP4:Accountforestimatedliabilities,includingwarrantiesandbonusesP5:Appendix11A:Identifyanddescribethedetailsofpayrollreports,records,andproceduresProceduralLearningObjectivesPastPresentFutureDefiningLiabilitiesBecauseofa pastevent...pany hasa present obligation(义务)...Forfuture pany’soperatingcycle,’soperatingcycle,-TermLiabilitiesC1CurrentandLong-TermLiabilities$46mil.$1,658mil.$719mil.$-TermNotesPayableKnown(Determinable)LiabilitiesPayrollLiabilitiesMulti-PeriodKnownLiabilitiesC2OnMay15,2007,MaxHardwaresoldbuildingmaterialsfor$7,500thataresubjecttoa6%$7,500×6%=$450C2