试题与答案

以下项目中,属于资产负债表中流动负债项目的是( )。A.长期借款 B.递延所得税负

题型:单项选择题

题目:

以下项目中,属于资产负债表中流动负债项目的是( )。

A.长期借款

B.递延所得税负债

C.短期借款

D.应付债券

答案:

参考答案:C

解析: 长期借款、递延所得税负债和应付债券三个项目均在非流动负债项下列示,短期借款项目是流动性负债。

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