第二讲负债主讲人林学雷一、负债的概念负债是指事业单位可承担的能以货币计量，需要以资产或劳务偿付的债务。二、负债的特点１．负债是指已发生的，并在未来一定时期内必须偿付的经济义务，这种偿付可以用货币、物品、提供劳务、再负债等债权人所能接受的形式来实现。２... Lecture 2 Lecturer Lin Xuelei A concept of debt Liabilities refers to the unit can afford to measure in monetary terms, the need for assets or services to pay the debt. Second, the characteristics of debt 1. Liabilities refer to the economic obligations that have occurred and must be paid within a certain period of time in the future. Such reimbursement can be realized in a form acceptable to creditors such as currency, goods, rendering of services and liabilities. 2 ...