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本帖最后由 一起学CFA 于 2016-2-15 09:57 编辑 , y$ @1 o' A7 h9 I2 G1 w
( L, C8 F$ l* s% m/ f0 A+ W& u3 W( fOne 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?
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* V$ a0 H4 o4 JA. Both should be classified as current.
$ _0 n5 s2 u7 t% A0 J3 T zB. Both should be classified as non-current.8 Y8 }- g1 J) F
C. One should be classified as current and one should be classified as non-current.
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