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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 ' e( v0 g2 h+ @) Z) i" g# S
+ J" b! q+ d: B: r7 h6 ROne 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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m5 y7 H6 V: x" B' J: SA. Both should be classified as current.
! q( _4 Q1 C; ^B. Both should be classified as non-current.2 ~" g% x8 y6 ], n
C. One should be classified as current and one should be classified as non-current.$ e' o' e% a- K# i! h; Y; X2 J4 a. X
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发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04