|
本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑
1 `; Y- F8 H$ @" K) A- A% G
' z y0 y. Q: ?One 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?
6 M/ U! k( @: E/ b0 ]1 k9 _( `% j6 g( ^& ^2 U$ l! S2 w+ G& \
A. Both should be classified as current.! w- n7 j4 A. v* Q8 D- m
B. Both should be classified as non-current.
]& x# w( W9 I9 n/ m2 d: M/ t) [5 kC. One should be classified as current and one should be classified as non-current.) R% R# i8 p/ k( t* [
登录回复后可见:答案和详解
- t I; N) n" z7 u- B6 M
1 w2 n( w2 [% a& I1 c) c0 V3 u, I, ?) y5 R7 b
猜你喜欢:
) l* G" k, Q6 d2016年6月CFA一级考试必备资料【免费下载】
& O" s: z" _! Y3 A' I/ P/ rCFA一级180天通关计划(2016年6月)( N' n: [- H8 e) O; Z/ N- W
2016 CFA level I、 II 、III考纲变动分析PDF
+ }- |; j7 J, i
6 Z2 W/ t0 I9 Y* v) ?7 L更多CFA习题可关注:高顿CFA题库., k9 C% r( Q, A! ^0 `
关注微信 一起学CFA (ID:cfa-vip),CFA考试资讯抢先得
0 z6 X1 F N% E
4 F: |2 }) i1 p: O; }; c! Z
8 v# z) Z+ f' L6 Q! m, p, q, _/ u$ w8 p6 \6 s$ _5 D9 y
|
|