|
本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑
( v# j) `& J( }" \; [; u- n6 h5 P# L
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?4 f, K: H" G( J8 q
. T' R8 B8 F; |4 @/ M5 ], Q* ^
A. Both should be classified as current.
+ O0 [; n8 Z, Q! j0 XB. Both should be classified as non-current.5 i- @! Q3 J4 q; [+ F6 }
C. One should be classified as current and one should be classified as non-current.
5 [/ k, S$ `0 w) {" c登录回复后可见:答案和详解2 d: Y8 h, N7 m- |7 ]- s- _6 Z( Y
3 l9 f' i* q9 w C( `
# g) i+ m) }+ `0 I d猜你喜欢:9 _& l' b2 G. F8 p V; s$ n
2016年6月CFA一级考试必备资料【免费下载】
3 F, |7 v7 i+ p6 V3 i, o& @CFA一级180天通关计划(2016年6月) n: |2 ?8 {0 H, s8 B/ o0 }. \
2016 CFA level I、 II 、III考纲变动分析PDF. w: {! I' s$ J+ ^ M
- F( ?4 \5 _) r+ ^3 q4 T/ d3 v# Q
更多CFA习题可关注:高顿CFA题库.
2 ^! c) W0 a. T( Z7 U* K9 i0 g }关注微信 一起学CFA (ID:cfa-vip),CFA考试资讯抢先得' t8 v5 A* A" U
2 Q6 K) |; [2 Y/ i) k8 Y/ Z7 V9 R8 i
. q* C4 n1 U7 a% p
|
|