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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 ! M; P' O' d1 X* ?0 d% F8 ~' M5 r- ^/ Z
, U p8 D9 K5 K7 e# AOne 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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$ M J5 }% c; IA. Both should be classified as current.
) B! U" L0 e5 }: h0 [B. Both should be classified as non-current.: p. `4 ^$ w. x) s% Q$ _' |: f
C. One should be classified as current and one should be classified as non-current.
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发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04