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  3. Which of the following is true of a company’s balance sheet? ______.A、It display

Which of the following is true of a company’s balance sheet? ______.A、It display

游客2025-06-21  17
问题 Which of the following is true of a company’s balance sheet? ______.
选项 A、It displays sources and uses of cash for the period.
B、It is an expansion of the basic accounting equation of Assets=Liabilities+Owner’s Equity.
C、It is a separate representation of the company’s revenue and expense transactions for the year.
D、It is unnecessary if both an income statement and a statement of cash flows are available.
答案 B
解析 答案为B项。本题中A项和C项中的信息分别在现金流量表(cash flow statement)和损益表中可以找到，但在资产负债表中无法体现，而且资产负债表并不因为前述两个会计报表的存在而显得多余，因此，D项也是错误的。它是根据会计等式(accounting equation)的原理制作的，反映了企业在某一特定日期资产、负债和所有者权益的总额、构成及其相互关系。本题中只有B项正确，故选B项。
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