问题详情

Abalancesheetissimplytheenumerationofthevariousassetsofabusinessononesideofaledgerandtheenumerationofvariousliabilitiesand(61)accountsontheotherside.Thetwosidesmustbeequal,orbalance.Onlyonefurtherpointshouldbe(62):Abalancesheetreferstoasinglepointintime,forexample,thecloseofbusinessonDecember31.Takenbyitself,abalancesheetdoesnotshow(63)overtime.Itiswhateconomistscallastockconcept,nota(64)concept.Thatis,thebalancesheetshowsthestockofgoodsafirmhasonhandatanyparticularinstantanddoesnotshowtheflowofgoodsthroughthefirmovertime.Forthisreason,abalancesheetdoesnotshowbusiness(65),whichareaflow.
(46)
A．profit
B．capital
C．income
D．cash

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