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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
16
管理
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]
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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