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[求助] FSA 原版书 Reading 27 第16题

财务分析 Reading 27 原版书 463页
Intergration of Financial Statement Analysis Techniques

16.
答案中写" Had the securitized receivables been held on balance sheet, assets would have been 267,500 higher and equity would have been unchanged"

但是卖出Receivable给SPE 为什么会影响总的Asset呢? 我认为应当是不变的,希望老师解答,谢谢!

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