皮同學(xué)
2020-12-01 17:41這里說的是一年之內(nèi)會消耗掉的資產(chǎn)不考慮在current asset中么
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2020-12-01 18:18
該回答已被題主采納
同學(xué)你好
這里是老師講的。所以我當(dāng)時(shí)做筆記總結(jié)的時(shí)候，也是這么記的。
我剛才查了一下原版書，原版書并沒有這個(gè)表述。
原版書420頁，你可以看一下。
The approach used in financial accounting provides an excellent template for classifying the different financial assets owned by an investor. In financial accounting, the balance sheet includes a summary of all the assets owned by an entity, whether an individual or organization, at a given point in time. Assets are defined broadly as either current or non-current. Current assets are expected to be consumed over the following year; money in a checking account, for example, would be considered a current asset. For an individual, non-current assets—that is, all assets not classified as current assets—include such items as automobiles, real estate, and investments (such as stocks and bonds). Non-current assets differ for a company because they include such items as property, plant, and equipment, as well as intangible assets, such as goodwill.
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