温同学2021-01-07 10:47:33
温同学these figures on the B/S are recorded as at Dec 31, to calculate the current ration=CA/CL, it included installment loan payable of 400(1200/3), which I don't quite understand. these loan payable are due in 3 equal annual payment on June 30, so by Dec 31, it alreay passed the June 30 date, so I dont understand why add 400 payable into the CL?
回答（1）
Sinny2021-01-07 13:41:21
Sinny同学你好，current liability意味着是一年内需要偿还的负债
这句话的意思是这个负债每一年的6月30日均匀的到期
那么意味着今年年底，下一年内有400就要到期了，因此需要有400计入到current liability当中
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