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1·They are classified on the balance sheet as a current asset.

他们被分类在资产负债表作为当前的财产。

2·Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and short-term investments in marketable securities.

因此应收账款被划分为流动资产，在资产负债表中仪排在现金和短期有价证券之后。

3·Intangible assets are classified in the balance sheet as a subgroup of plant assets.

在资产负债表中无形资产被划分为长期资产下的一个类别。

4·Liabilities can be classified in the balance sheet as current or long-term liabilities.

在资产负债表中作为当前或长期负债。

5·The borrowings are classified as short-term borrowings if they need to be repaid within 12 months (12 months included) of the balance sheet date, and the others are classified as long-term borrowings.

于资产负债表日起12个月(含12个月)内偿还的借款为短期借款，其余借款为长期借款。