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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 $ K7 Y1 k* F2 k8 R2 q+ g1 B ? C' ~
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One 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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4 q: E+ W$ h# S) h5 ~A. Both should be classified as current.
& Q o: T3 s' c+ B; N. _' uB. Both should be classified as non-current.! Z8 Q2 C9 F/ J" |& P- W
C. One should be classified as current and one should be classified as non-current.7 c: k' t; T7 J3 F8 T1 M4 R+ v0 F: W
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发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04