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会计知识Also note that claims can be categorised into liability

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会计知识
Also note that claims can be categorised into liability claims (the claims of creditors) and the residuary ownership claims (the return available to shareholders).The term 'residual' is important since creditors always have a prior claim over owner interests.
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会计知识Also note that claims can be categorised into liability
也注意债权人的要求:要求能是进入寻求赔偿,和股东可用的回返所有权要求之内的分类.自从债权人以后剩余的期限.