答案和详解如下： Q6. According to SFAS No. 115, a category of securities is carried on the company balance sheet at cost. This category of securities is called debt: A) and equity trading securities. B) and equity securities available-for-sale. C) securities held-to-maturity. Correct answer is C) When debt securities are purchased with both the intent and ability to hold them until they mature, they are recorded on the balance sheet at cost. Q7. Which of the following statements is TRUE about securities classified as held to maturity?
A) Only debt securities can be classified as "held to maturity" securities. B) Equity securities can be classified as "held to maturity" if the security pays a large and consistent dividend and management has decided to hold the security for more than five years. C) Equity securities can be classified as "held to maturity" if the firm's management has decided to hold the security for more than five years. Correct answer is A) Under SFAS 115, only debt securities, which the firm has the positive intent and ability to hold until final maturity, may be classified as held to maturity. | 
发表于 2009-1-5 11:39
| 
