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COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries

的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items as salaries payable and taxes payable.

应付账款，应付票据，长期债务的当期分摊额，以及像应付工资和应付税款这些不同的应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

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Examples areaccounts payable, notes payable, the current portion of long-term debt ,and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

Examples are accounts payable notes payable the current portion of long-term debt and various accrued items such as salaries payable and taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸茹应付工资嘿ⅵ付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, various accrued items such as salaries payable taxes payable.

应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for

第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。

Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc.

第三十六条流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。

Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc.

流动负债是指将在一年或超过一年的营业周期内偿还的债务，包括短期借款，应付票据、应付帐款、预收帐款、应付工资、应交税金、应付利润、应付股利、其他应付款、预提费用等。

Go to your desktop and right click in a blank space.

请到您的桌面，然后右击一个空白。

Tara appears in Buddhism, Jainism, and particularly, Tibetan Lamaism, as a complex array of manifestations: goddess of ascetism and mysticism, mother creator, protectress of all humans as they cross the sea of life.

度母出现在佛教，耆那教里面，尤其是西藏的喇嘛教，作为一系列的陈列阵容；神秘的女神，创世之母，人类横过生命之海洋的女性保护者。