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  3. A balance sheet is simply the enumeration of the various assets of a busines

A balance sheet is simply the enumeration of the various assets of a busines

游客2025-06-19  17
问题     A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and【61】accounts on the other side. The two sides must be equal, or balance. Only one further point should be【62】: A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show【63】over time. It is what economists call a stock concept, not a【64】concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business【65】, which are a flow. [br] 【64】
选项 A、flow
B、stopped
C、new
D、accepted
答案 A
解析 句意：经济学家称之为存量概念而不是流量概念。stock concept存量概念，与之相对的是“flow concept”(流量概念)。
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