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Which of the following is true of a company's

2022-08-05 18:22:01 问答库 阅读 170 次

问题详情

Which of the following is true of a company"s balance sheet? ______.
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.请帮忙给出正确答案和分析,谢谢!

参考答案

正确答案: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(cashflowstatement)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(accountingequation)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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