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在会计学中,负债的定义为:过去的交易、事项形成的现时义务,履行该义务预期会导致经济利益流出企业。很明显,负债就是企业在一定时期内需要偿还的,并且需要偿付利息的一部分资金。对于这部分资金,企业只拥有控制权,而没有所有权。它是企业筹集资金的一项重要手段,主要包括向银行贷款、发行债券、发行可转换债券等。另外也可以通过向供货商借款等渠道获得。
In accounting, the definition of liability is: the current obligations formed by transactions and events in the past, and the performance of this obligation is expected to result in the outflow of economic benefits from the company. Obviously, a liability is an enterprise that needs to be repaid within a certain period of time, and it needs to repay part of the interest. For this part of the fund, the company only has control and no ownership. It is an important means for enterprises to raise funds, mainly including loans to banks, issuance of bonds, and issuance of convertible bonds. It can also be obtained through borrowing from suppliers.