Complete the Following Using the Terms Listed Below

Complete the following using the terms listed below.
-A claim against a firm's assets by a creditor is a (n) ______.

A) Chartered Professional Accountant
B) International Financial Reporting Standards
C) Asset
D) Liability
E) owners' equity
F) accounting equation
G) balance sheet
H) income statement
I) Corruption of Foreign Public Officials Act
J) accrual accounting
K) open book management
L) Budget
M) GAAP
N) AcSB
O) profitability ratio
P) International Accounting Standards Committee
Q) liquidity ratios
R) budget