【单选题】Which of the following would be classified as a liability?
A.
Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.
B.
Carter has estimated the tax charge on its profits for the year just ended as $165,000.
C.
Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
D.
Dexter's business manufactures a product under licence. In 12 months' time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
【单选题】Which of the following would be classified as a liability?
A.
Dexter's business manufactures a product under licence. In 12 months' time the licence expires and Dexter will have to pay $50,000 for it to be renewed.
B.
Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.
C.
Carter has estimated the tax charge on its profits for the year just ended as $165,000.
D.
Expansion is planning to invest in new machinery and has been quoted a price of $570,000.