[CFA入门] 请教 如何, current, liability, 是, 的

auar

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

joyeve

 current asset also include: marketable securities

faye

 current asset: cash, cash equivalents, accounts receivable, inventory
current liability: payable, short-term debt and short-term payment of long-term debt

joyeve

 monetary assets: cash, receivable

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