单选题 Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities 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.

单选题 A. calculation B. liquidation C. counting D. account

【正确答案】 B

【答案解析】liquidation意思是“清算”，其他几个词的意思都是“计算”；此处考查了经济学术语“清算”。

单选题 A. assets B. capital C. property D. equity

单选题 A. economic B. definition C. legal D. classification

【正确答案】 D

【答案解析】句意：为了分类的目的，流动负债的定义强调了短期债权人对营运资本而不是对到期日的要求权。所以应当选classification。

单选题 A. referred to B. distributed C. divided D. seen

【正确答案】 A

【答案解析】句意：不是流动负债的债务称之为非流动负债。选referred to最合适。用classified显得跟前文重复。divided跟as不搭配，seen as是被看作的意思，不如A项合适。