问题
单项选择题
Which of the following choices most accurately illustrates an operating liability and which most accurately illustrates a financing liabilityOperating liabilities Financing liabilities（）
A. Customer advances Accrued liabilities
B. Short-term note payable Current portion of long-term debt
C. Accounts payable Current portion of long-term debt
答案
参考答案：C
解析：
Operating liabilities result from the operations of the firm and consist of operating and trade liabilities such as accounts payable, customer advances, and accrued liabilities. Financing liabilities are a result of prior financing inflows. Financing liabilities (current) include short-term notes payable and the current maturities of long-term debt.