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  3. Which of the following is not presented in a business’s financial statements?___

Which of the following is not presented in a business’s financial statements?___

游客2025-06-20  30
问题 Which of the following is not presented in a business’s financial statements?______.
选项 A、The financial position of the entity at a point in time
B、The financial results of the entity over a period of time
C、The cashflows of the entity over a period of time
D、The expected financial results for the entity in the next period of time
答案 D
解析 答案为D项。财务报表反映的是已经发生的财务活动或目前的财务状况，不包括对将来财务活动或状况的预测。故本题选D项。
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