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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑
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/ f8 f8 m1 E. u( vOne of a firm assets is 270-day commercial paper that the firm intends to hold to maturity. One of its liabilities is a short position in a common stock, which the firm holds for trading purposes. How should this asset and this liability be classified on the firm balance sheet?2 h3 w H: B* @, {1 z) e% Q8 O
. r9 K" u) t: z% [" R l8 vA. Both should be classified as current.
& i) \7 l8 k7 {- X. T& VB. Both should be classified as non-current.8 [* B( |: ?( A6 C0 f% [" U
C. One should be classified as current and one should be classified as non-current.+ W# Z2 \ j" |+ u4 R5 e. @: l
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发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04