问题如下图：
选项：
A. 
B. 
C. 
解释：
麻烦老师详细解答下这道题和每个选项，不是很明白
品职辅导员_小明 · 2018年07月09日
这一题就是考current asset/liability定义的。
在运营周期内，哪怕超过资产负债表日一年也算是current
A选项说的是预收款，这个是属于公司的负债，如果这个周期超过一年，就会被划为non-current。
B选项：分类为current除了依据一个会计周期来分以外，还有一个经营周期。即，就算超过了一年，但如果在一个经营 周期内，也算是current。所以B选项 符合
C 选项说的是公司有个权利可以推后交割，如果延期了，就会被归为non-current.
chyje2007 · 2018年07月10日
请教下，due在咱们金融专业术语到底怎么翻译呢？总是搞不明白这个词？之前在数量那门课也是遇到due in one month？一直没搞明白
品职辅导员_小明 · 2018年07月10日
due你可以理解成应付的，如果是due to 可以理解成因为什么导致了什么结果，强调的是结果
NO.PZ2017102901000026问题如下 Whiof the following is most likely classifiea current liability?A.Payment receivefor a proe to livereleast one yeafter the balansheet teB.Payments for merchanse e least one yeafter the balansheet te but still within a normoperating cycleC.Payment on e in six months for whithe company hthe uncontionright to fer settlement for least one yeafter the balansheet teB is correct.Payments e within one operating cycle of the business, even if they will settlemore thone yeafter the balansheet te, are classifiecurrent liabilities. Payment receivein aanof the livery of a gooor servicreates obligation or liability. If the obligation is to fulfilleleast one yeafter the balansheet te, it is recora non-current liability, suferrerevenue or ferreincome. Payments ththe company hthe uncontionright to fer for least one yeafter the balansheet mclassifienon-current liabilities.记录一下翻译
NO.PZ2017102901000026 Payments for merchanse e least one yeafter the balansheet te but still within a normoperating cycle Payment on e in six months for whithe company hthe uncontionright to fer settlement for least one yeafter the balansheet te B is correct. Payments e within one operating cycle of the business, even if they will settlemore thone yeafter the balansheet te, are classifiecurrent liabilities. Payment receivein aanof the livery of a gooor servicreates obligation or liability. If the obligation is to fulfilleleast one yeafter the balansheet te, it is recora non-current liability, suferrerevenue or ferreincome. Payments ththe company hthe uncontionright to fer for least one yeafter the balansheet mclassifienon-current liabilities. 英语基础太差，还请老师详细的讲讲中的英文的意思
在运营周期内，哪怕超过资产负债表日一年也算是current,那么为什么A不对？ 如何去定义一个运营周期？
C为啥错？谢谢老师
在一个经营周期内，是否可以理解为今天卖出的东西，一年半后我才收到钱， 这整个经营才算完成，虽然超过了一年，但这样的payment也算是current liability是吗？