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Pina · 2019年11月06日

问一道题：NO.PZ2018103102000049 [ CFA II ]

  1. CFA II
  2. Equity

问题如下图：

选项：

A.

B.

C.

解释：

Accrued taxes and expenses是相当于在liability 下的AP 吗？ 是指现在还没付以后会支付的税和费用？也是短期的概念，所以要算入WC中是吗？谢谢。

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maggie_品职助教 · 2019年11月06日

AP是应付账款，它和Accrued taxes and expenses（现在还没付以后会支付的税和费用，理解正确）都是流动负债的科目，并且是不付息的负债。因此在计算WCINV时都要用到。

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