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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 * J9 E: J1 g$ S W+ l9 o
4 W5 k$ n) {' _3 v' oOne 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?* C" U& ] q& ~- c. P( [
$ R ~# l$ h8 K4 }A. Both should be classified as current.3 V9 e: O; ?( z3 _/ j5 \: t5 Y7 [
B. Both should be classified as non-current.
. _ N8 B6 F! B* _& ]% CC. One should be classified as current and one should be classified as non-current.: s" _! }, P$ V/ Z
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发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04