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【周周记（三）：财务会计学习（9）】
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Share interest, spread happiness, increase knowledge, leave a beautiful!
Dear, this is LearningYard New Academy.
Today, the editor brings you
"Weekly Journal (3): Financial Accounting Study (9)"
Welcome to your visit!
负债的定义与特征
Definition and Characteristics of Liabilities
定义：负债是企业对外承担的债务，是企业在未来需要以资产或劳务偿还的义务。
Definition: Liabilities are debts that a company owes to external parties, which the company is obligated to repay in the future through assets or services.
特征：现时义务：负债是企业当前已承担的义务，而不是未来可能产生的义务。经济利益流出：履行负债义务会导致企业经济利益的流出，通常表现为支付现金、转让资产或提供劳务。
Characteristics:Current Obligation: Liabilities represent obligations that the company has already incurred at the present time, rather than potential obligations in the future.
负债的分类
Classification of Liabilities
按偿还期限分类：流动负债：指在一年内或一个营业周期内需要偿还的负债，如短期借款、应付账款、预收账款等。非流动负债：指偿还期限在一年以上或一个营业周期以上的负债，如长期借款、应付债券、长期应付款等。按负债性质分类：金融负债：如银行借款、应付债券等。经营负债：如应付账款、预收账款等。
By Repayment Term:Current Liabilities: These are liabilities that need to be repaid within one year or one operating cycle, such as short-term loans, accounts payable, and advance receipts.Non-Current Liabilities: These are liabilities with a repayment period exceeding one year or one operating cycle, such as long-term loans, bonds payable, and long-term payables.By Nature of Liability:Financial Liabilities: Such as bank loans, bonds payable, etc.Operating Liabilities: Such as accounts payable, advance receipts, etc.
负债的计量
Measurement of Liabilities
历史成本：大多数负债按其发生时的金额计量。现值：对于长期负债，可能需要按其现值计量。
Historical Cost: Most liabilities are measured at the amount at which they were incurred.Present Value: For long-term liabilities, measurement may be based on their present value.
负债的影响
Impact of Liabilities
财务风险：负债会增加企业的财务风险，尤其是当负债比例较高时。避税效应：负债的利息支出可以在税前扣除，从而具有避税作用，增加公司价值。资本结构：负债是资本结构的重要组成部分，影响企业的融资成本和财务杠杆。
Financial Risk: Liabilities increase a company's financial risk, especially when the proportion of liabilities is high.Tax shield Effect: Interest expenses on liabilities can be deducted before tax, thereby providing a tax shield effect and increasing corporate value.Capital Structure: Liabilities are an important component of the capital structure, affecting the company's financing costs and financial leverage.
相关财务指标
Related Financial Ratios
资产负债率：衡量企业负债融资水平的指标，计算公式为负债总额除以资产总额。权益负债比：反映企业权益资本与负债的比例关系。
长期负债比率：长期负债占总负债的比例，反映企业负债的期限结构。
Debt-to-Asset Ratio: An indicator that measures the level of debt financing in a company, calculated as total liabilities divided by total assets.Equity-to-Debt Ratio: Reflects the proportionate relationship between equity capital and liabilities.Long-Term Debt Ratio: The proportion of long-term debt to total debt, reflecting the maturity structure of the company's liabilities.
实务中的应用
Application in Practice
房地产企业：房地产企业通常具有较高的负债水平，短期负债占比大，存在资金来源短期性和资金运用长期性的矛盾。上市公司：上市公司的负债结构会影响其财务风险和公司绩效。
Real Estate Companies: Real estate companies typically have a high level of liabilities, with a significant proportion of short-term debt, leading to a mismatch between short-term funding sources and long-term capital utilization.Listed Companies: The liability structure of listed companies affects their financial risk and corporate performance.
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