|
|
本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑
7 o4 w& T* z; I5 y: V
; }, q7 ~ }+ l, ^6 d/ x 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?: d- F z+ p) p7 p0 x0 F
3 P; |( n2 D- P' _3 Z9 vA. Both should be classified as current.
, E9 j: I# F2 B8 M$ D. L- Q8 [B. Both should be classified as non-current.+ w% V# P6 I8 d. G7 i' K
C. One should be classified as current and one should be classified as non-current.
3 d$ P. }- [, x$ o: h登录回复后可见：答案和详解+ u$ H. f2 a# e7 j; O! _
8 ~) S, _! H% b5 \- F1 @: {
$ A8 O! O7 l$ Q! ]
猜你喜欢：
; a! S j- r( F7 s) I2016年6月CFA一级考试必备资料【免费下载】" U. S1 F1 M# ^6 z6 D. J( v u/ r* i
CFA一级180天通关计划（2016年6月）9 g Q: N. n5 c) K( W' W: i
2016 CFA level I、 II 、III考纲变动分析PDF( D2 U& p& c) b q! Y
* z! \/ o: ^# Z# D
更多CFA习题可关注：高顿CFA题库.
1 h. Y& J( |- W; j- M: E, o关注微信 一起学CFA （ID:cfa-vip），CFA考试资讯抢先得
0 w8 b! s2 s) H) w f( r
6 E; S7 ~6 \9 }8 Z1 H
( ?, [+ p9 I! g8 z; |9 o$ P: k3 h
5 N& C3 h X! b: N8 _8 W- p |
|
发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04