試題詳解

11. The current portion of noncurrent debt should be reported:
(A) Separately in the noncurrent liabilities section of the statement of financial position.
(B) In the noncurrent liabilities section of the statement of financial position, along with the other long-term debt.
(C) In the current liabilities section of the statement of financial position.
(D) In a separate section of the statement of financial position, bet ween noncurrent liabilities and shareholders' equity.