Current liabilities are ().

A.77%.

B.$20,000.

C.1.3.

D.$160,000.

A．current assets minus current liabilities．

B．current assets divided by current liabilities．

C．current liabilities minus inventory, divided by current assets．

D．current liabilities divided by current assets．

A.45.5%.

B.2:2.

C.$60,000.

D.$160,000

abilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor's claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.

(46)

A．calculation

B．liquidation

C．counting

D．account

A.Current assets

B.Non-current assets

C.Current liabilities

D.Non-current liabilities

E.Paid-in capital

F.F.Retained earnings

the()

A、current assets from the current liabilities.

B、long term liabilities from the fixed assets.

C、rate sensitive assets from the total assets.

D、rate sensitive liabilities from the rate sensitive assets.

E、current liabilities from tangible assets.

A.assets

B.equities

C.liabilities

The gap ratio expresses the reprice gap for a given time period as a percentage of（)

A、equity

B、total liabilities

C、current liabilities

D、total assets

E、current assets