利用快捷菜单在桌面上新建一个Word文档，在Word文档中利用常用工具栏打开[我的文档]中的文件“考试.doc”。
参考答案：步骤1 在桌面空白处单击鼠标右键，在弹出的快捷菜单中选择[新建]→[Microsoft Word文档]选项，新建一个Word文档。
步骤2 双击[新建的Word文档]。
步骤3 单击常用工具栏上的[打开]按钮，打开[打开]对话框。
步骤4 在[查找范围]列表中选择[我的文档]，选择[考试.doc]文件。
步骤5 双击[考试.doc]文件。
步骤6 单击[文件]菜单中的[退出]命令。
| Passage 2 Liabilities are obligations a company owes to outside parties. They represent rights of others to money or services of the company. Examples include bank loans, debts to suppliers and debts to employees. On the balance sheet, liabilities are generally broken down into current liabilities and long-term liabilities. Current liabilities are those obligations that are usually paid within the year, such as accounts payable, interest on long-term debts, taxes payable, and dividends payable. Because current liabilities are usually paid with current assets, as an investor it is important to examine the degree to which current assets exceed current liabilities. The most pervasive item in the current liability section of the balance sheet is accounts payable. Accounts payable are debts owed to suppliers for the purchase of goods and services on an open account. Almost all firms buy some or all of their goods on account. Therefore, you will often see accounts payable on most balance sheets. Long-term debt is a liability of a period greater than one year. It usually refers to loans a company takes out. These debts are often paid in installments. If this is the case, the portion to be paid off in the current year is considered a current liability. That wraps up our short review of liabilities. You only have one piece of the balance sheet left to learn shareholders’ equity. Remember that assets minus liabilities equals shareholders’ equity. Shareholders’ equity is the value of a business to its owners after all of its obligations have been met. This net worth belongs to the owners. Shareholders’ equity generally reflects the amount of capital the owners invested plus any profits that the company generates that are subsequently reinvested in the company. This reinvested income is called retained earnings. |
Current liabilities may include the following items ______.
A．taxes payable
B．dividends payable
C．accounts payable
D．all of the above