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2008 CFA Level 1 - Sample 样题(2)-Q28

28Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
Which of the following trends may signal the beginning of a liquidity crisis for an entity?

A. An increase in trade debt.

B. A shift from operating debt to financing liabilities.

C. An increase in trade credit and decrease in retained earnings.

D. A shift from operating debt to increases in owners' contributed capital.

[此贴子已经被作者于2008-11-7 13:23:30编辑过]

 a

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 tx

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3

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c

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ok

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[em01]

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l

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equity

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d

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