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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 . X& p; A* _' d& N
% { }9 k; Z3 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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A. Both should be classified as current.( z. Z3 ^8 v) p2 k4 n+ \6 e0 B
B. Both should be classified as non-current.* @5 Z( d7 {* X
C. One should be classified as current and one should be classified as non-current.6 k2 u# \+ E5 C. M: M5 R# G9 e
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