Match the following:

1. Acid-test ratio

2. Current portion of long-term debt

3. Recording a contingent liability

4. Commercial paper

5. Deferred revenues

6. Line of credit

7. Accrual accounting

8. Interest expense

9. The riskiness of a business's obligations

10. Disclosure of a contingent liability

A Cash, short-term investments, and accounts receivable all divided by current liabilities.

B Loss is probable and amount is reasonably estimable.

C Gift cards

D Long-term debt maturing within one year.

E Informal agreement that permits a company to borrow up to a prearranged limit.

F Interest expense is recorded in the period interest is incurred rather than in the period interest is paid

G Loss is reasonably possible and amount is reasonably estimable

H Incurred on a notes payable

I obligations Unsecured notes sold in minimum denominations of $25,000 with maturities up to 270 days

J Classifying liabilities as either current or long-term helps investors and creditors assess this.