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标题: [CFA入门] 请教 [打印本页]

作者: auar    时间: 2009-5-20 11:01     标题: 请教

current asset/liability 和monetary asset/liability

划分的标准如何区分呢,

一直不是很确定,尤其是monetary asset/liability的界定,谢谢啦


作者: joyeve    时间: 2009-5-23 01:33

 monetary assets: cash, receivable

monetary liabilities: payable, short-term and long-term debt

作者: faye    时间: 2009-5-23 09:52

 current asset: cash, cash equivalents, accounts receivable, inventory
current liability: payable, short-term debt and short-term payment of long-term debt
作者: joyeve    时间: 2009-5-23 10:49

 current asset also include: marketable securities





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