单选题 Which of the following choices most accurately illustrates an operating liability and which most accurately illustrates a financing liability?
Operating liabilities Financing liabilities

A、 Customer advances Accrued liabilities
B、 Short-term note payable Current portion of long-term debt
C、 Accounts payable Current portion of long-term debt

【正确答案】 C

【答案解析】Operating liabilities result from the operations of the firm and consist of operating and trade liabilities such as accounts payable, customer advances, and accrued liabilities. Financing liabilities are a result of prior financing inflows. Financing liabilities (current) include short-term notes payable and the current maturities of long-term debt.