Examples of current liabilities are all of the following except

a. current portion of long-term debt.

b. accounts payable.

c. short-term notes payable.

d. accounts receivable.

d. accounts receivable.

Explanation:

We know that

The current assets = Cash and cash equivalents + Short-term investments + Notes receivable + Inventories + Prepaid expenses and other related current assets

And, current liabilities comprise of

= Short-term note payable + Accounts payable + current portion of long-term debt

The duration of the current asset and the current liabilities within one year.

Therefore, the account receivable is not an example of current liabilities.