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问题如下：

Which of the following is most likely classified as a current liability?

选项：

A.

Payment received for a product due to be delivered at least one year after the balance sheet date

B.

Payments for merchandise due at least one year after the balance sheet date but still within a normal operating cycle

C.

Payment on debt due in six months for which the company has the unconditional right to defer settlement for at least one year after the balance sheet date

解释：

B is correct.

Payments due within one operating cycle of the business, even if they will be settled more than one year after the balance sheet date, are classified as current liabilities. Payment received in advance of the delivery of a good or service creates an obligation or liability. If the obligation is to be fulfilled at least one year after the balance sheet date, it is recorded as a non-current liability, such as deferred revenue or deferred income. Payments that the company has the unconditional right to defer for at least one year after the balance sheet may be classified as non-current liabilities.