|
|
本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑
% @3 l7 ~! L6 t+ b' E8 H4 M- e3 c7 K8 g7 ?- D$ m% U
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?
" |/ Z l% O9 e8 Z H' u: }
9 _0 u1 A$ i4 a. gA. Both should be classified as current.
" `; n. Y" \4 B/ _B. Both should be classified as non-current.
& J) C$ `9 b U3 l+ w! p7 FC. One should be classified as current and one should be classified as non-current.1 J8 |/ }: e, s* G6 x
登录回复后可见：答案和详解4 S. F& M) C( [
{" e. t: B+ r( h1 J# N
: I; y% _5 z$ O2 N猜你喜欢：
* W: U! f& a. m' [( I" z# m% Q9 t# d2016年6月CFA一级考试必备资料【免费下载】
# j( C1 q0 ~+ o4 C& p4 ~CFA一级180天通关计划（2016年6月）2 p2 Q0 ^' Z+ t
2016 CFA level I、 II 、III考纲变动分析PDF) M2 l) w& }/ i, e
1 Z4 k6 U5 {/ F5 r7 S. W6 S0 q
更多CFA习题可关注：高顿CFA题库.* Q! E5 w: w0 |% V2 Z3 N
关注微信 一起学CFA （ID:cfa-vip），CFA考试资讯抢先得
, k) x8 \6 C: M3 z) Z
) Q( l$ F8 P) l( Y
/ {6 a% q7 u# I4 c$ O( {& @; f ^/ t5 k& B1 k) v, i
|
|
发表于 2016-2-15 09:53:26
发表于 2016-10-4 17:56:04