嗨,努力学习的PZer你好:
同学你好,非常抱歉感谢你的提问,之前我没有信号到原版书相关内容,所以回答错误了
以下为原版书相关内容
“A liquidity-based presentation, rather than a current/non-current presentation, is used when such a presentation provides information that is reliable and more relevant. With a liquidity-based presentation, all assets and liabilities are presented broadly in order of liquidity. Entities such as banks are candidates to use a liquidity-based presentation.”
这里红色部分明确说了银行是liquidity-based的特例
而大多数我们看到的一般公司,都是按照current non-current presentation模式进行列示的
这里我找了一个银行的类似报表给同学参考
从上面的例子可以看到,银行的资产负债表确实是没有明确的current和non-current的分界线的,所以银行很多常规的财务指标会没法计算
再次道歉我之前的回答误导你了
----------------------------------------------努力的时光都是限量版,加油!