在品职教育的cuanjiang串讲ke课 Reading 25 -Understanding B/S, 老师讲解视频(1X, 04:19-05:33)，老师讲解到short term debt，举例子说Notes payable是short-term debt的一种。而我看到notes payable 放在了long term liability的划分里面，如果notes payable是short-term debt，不应该放在current liability里面么？老师在讲完了short term debt后，略讲了一两句带过了long term liability,对于notes payable没有再说明什么。这里很容易让学生误解notes payable就是short term debt。
我查了一下网上：
In accounting, Notes Payable is a general ledger account in which a company records the face amounts of the promissory notes that it has issued. The amounts for the promissory notes (or simply notes) that have not been repaid are reported as part of the company's liabilities. The amounts are often reported on the balance sheet as long-term debt and/or short-term debt.
Generally, the balance in the Notes Payable account will be reported on the balance sheet as follows:
the amount due within one year of the balance sheet date will be a current liability, and
the amount not due within one year of the balance sheet date will be a noncurrent liability.
我觉得老师这里以note payable 来解释short term debt 不是不可以，但是如果没说清楚notes payable也可以界定为long term debt的话，学生的理解这个note payable 可能会产生分歧的。建议老师在下一次的讲课或者在哪个地方再说一下这个Note payable
