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belconnen · 2018年03月08日

问一道题:NO.PZ2017102901000031 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


为什么持有到到期证券是经营类活动啊? item 2是认为是trading security所以算经营类么?

3 个答案

竹子 · 2019年03月29日

held to maturity是持有至到期金融资产,只有债券是这个类型

held for trading=trading sercurity,就是交易性金融资产

竹子 · 2018年04月10日

补充一下,之前打字打错了,应该是

item 1不是held for maturity,而是held for trading,所以分为经营活动

杨木木 · 2019年03月26日

请问,held for maturity 与held for trading有什么区别与联系?

杨木木 · 2019年03月26日

held for trading=trading security吗?

竹子 · 2018年03月09日

item 1 不是held for trading,以交易为目的的金融资产分类为经营活动

item 2 说了是现金等价物,所以是经营 活动

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