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1、CHAPTER10©HenrikJonsson/iStockphoto●✓TheNavigatorREPORTING•ScanLearningObjectives•ReadFeatureStoryANDANALYZING•ScanPreview•ReadTextandAnswerDoit!p.509 p.512 p.515 LIABILITIESp.520 p.521LEARNINGOBJECTIVES•WorkUsingtheDecisionToolkitAfterstudyingthischapter,youshouldbeableto:•ReviewSum
2、maryofLearningObjectives1Explainacurrentliabilityandidentifythemajortypesofcurrentliabilities.•WorkComprehensivep.538Doit!2Describetheaccountingfornotespayable.•AnswerSelf-TestQuestions3Explaintheaccountingforothercurrentliabilities.•CompleteAssignments4Identifythetypesofbonds.•GotoWi
3、leyPLUSforpracticeand5Preparetheentriesfortheissuanceofbondsandinterestexpense.tutorials6Describetheentrieswhenbondsareredeemed.●✔TheReadALookatIFRSp.5647IdentifytherequirementsforthefinancialstatementNavigatorpresentationandanalysisofliabilities.504FeatureStoryDebtcanhelpacompanyacqui
4、rethethingsitoperationsandbroughtoutsomeprofitableneedstogrow,butitisoftentheverythingthatproducts.Chryslerrepaidallofitsgovernment-killsacompany.AbriefhistoryofMaxwellCarguaranteedloansby1983,sevenyearsaheadofCompanyillustratestheroleofdebtintheU.S.thescheduledfinalpayment.autoindust
5、ry.In1920,MaxwellCarCompanyTocompeteintoday’sglobalvehiclemarket,wasonthebrinkoffinancialruin.Becauseitwasyoumustbebig—reallybig.Soin1998,Chryslerunabletopayitsbills,itscreditorssteppedinandmergedwithGermanautomakerDaimler-Benztotookover.TheyhiredaformerGeneralMotorsformDaimlerChrysle
6、r.Foratime,thisleftjusttwo(GM)executivenamedWalterChryslertoreor-U.S.-basedautomanufacturers—GMandFord.ganizethecompany.By1925,hehadtakenoverButin2007,DaimlerChryslersold81%ofChryslerthecompanyandrenameditChrysler.By1933,toCerberus,aninvestmentgroup,toprovidemuch-Chryslerwasbooming,wi
7、thsalesneededcashinfusionstothesurpassingeventhoseofFord.automaker.In2009,DaimlerANDTHENButthenextfewdecadessawturnedoveritsremainingstakeChryslermakeaseriesofblunders.THEREtoCerberus.Threedayslater,By1980,withitscreditorspound-WERETWOChryslerfiledforbankruptcy.ingatthegates,Chryslerw
8、asBut
