Which of the following factor can be expressed as "负债”？

A、asset

B、liability

C、owners' equity

D、expense

A、the statement of asset and liability

B、consolidated financial position

C、the balance sheet

D、the statement of financial position

A、Accounting elements can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.

B、Accounting can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.

C、Accounting elements can be classified as: fixed assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements.

D、None of the above.

A、Listed on the left are the assets and on the right, the liabilities and owner’s interest.

B、Listed on the right are the assets and on the right, the liabilities and owner’s interest.

C、Listed on the left are the fixed assets and on the right, the liabilities and owner’s interest.

D、None of the above.

A、account-type balance sheet

B、report-type balance sheet

C、annual balance sheet

D、current liabilities

A、This accounting equation tells us that assets of an entity must be equal to the total of its liabilities and owner’s equity. This equation explains who supply the assets of the entity.

B、This account equation tells us that assets of an entity must be equal to the total of its liabilities and owner’s equity. This equation explains who supply the assets of the entity.

C、This accounting equation tells us that assets must be equal to the total of its liabilities and owner’s equity. This equation explains who supply the assets of the entity.

D、None of the above.

A、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）资产增加；（2）负债减少。

B、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）固定资产减少；（2）负债增加。

C、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）资产减少；（2）负债增加。

D、以上答案都不对。

A. 应付职工薪酬

B. 应交税费

C. 递延所得税负债

D. 预计负债

A. 流动性

B. 债务数额的大小

C. 偿还期长短

D. 负债的原因

A、负债的有偿性

B、负债的流动性

C、负债的非流动性

D、负债导致经济利益的流出性