Ch4: 流動負債と偶発事象

Accounts Payable

買掛金

Accrued Liabilities

未払費用

Unearned Revenue

前受収益

Contingent Liability

偶発債務

Warranty Liability

保証債務

Compensated Absences

有給休暇の未消化分

Asset Retirement Obligation (ARO)

資産除去債務

Contingent Gain

偶発利得

Current Maturities of Long-Term Debt

長期借入金の1年以内返済分

Short-Term Debt Expected to Be Refinanced

借換予定の短期借入金

Litigation

訴訟

Premiums and Coupons

景品・クーポン

Exit or Disposal Activity

事業撤退・処分活動

Dividends Payable

未払配当金

Sales Tax Payable

未払消費税