Belong to corporate liabilities are:
1. Administrative unpaid taxes, such as land and real estate in the company's assets, or real estate development as its main business, may account for a relatively heavy administrative tax burden;
2. Civil debts, including contract debts, tort debts, negotiorum gestio debts and unjust enrichment debts. Usually, as the main body of commercial transactions, the main component of the target company's liabilities is contractual debts.
Second, analyze the details
Corporate liabilities refer to debts that can be measured in money and will be repaid with assets or services. Repayment can be in the form of money or assets or services. Liabilities are generally divided into current liabilities and long-term liabilities according to the repayment period. Debt management must pay the principal and interest on schedule. With the increase of debt, the cost is also increasing, and the interest rate changes with the economic situation and the relationship between supply and demand of funds. With the increase of interest rate, the cost will also increase, and the cost of over-indebted enterprises will increase faster, and the profit of enterprises will decrease, further reducing the solvency of enterprises.
Second, what are the adverse effects of excessive debt of enterprises?
1. Poor management can easily lead to bankruptcy. Through debt management, enterprises can raise a lot of funds, but the effect of fund use is very important;
2. Excessive liabilities and unreasonable term structure lead to cash financial risks, which are caused by cash shortage due to the mismatch between the term structure of liabilities and the term structure of cash inflows. Especially in the case of low return on investment, when the enterprise has a debt repayment peak in a certain period, it will cause difficulties for the enterprise to continue to operate;
3. Too much debt.