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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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0 C7 @( X7 g' P# mOne 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?
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/ Y D( @8 [" b+ O# AA. Both should be classified as current.8 e9 n2 `" r2 G, k5 M2 A
B. Both should be classified as non-current.
9 T' k' ^/ u; w% bC. One should be classified as current and one should be classified as non-current.4 Q5 _! f5 Z7 B1 H
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