当贸易术语采用CIF时，海运提单对运费的表示应为() A: freight prepaid B: freight to collect C: freight repayable D: freight unpaid

Jacob has a bank loan, which is repayable in equal instalments over the next four years.How should this be presented in his statement of financial position? A: As a non-current liability only B: As a current liability only C: As a non-current liability only, but with an explanation in the notes to the accounts that some is expected to be paid within the current year D: Split between current liabilities and non-current liabilities