2. 外语
  3. A、Profit and Joss B、Owner’s equity. C、Liabilities D、Assets. A根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner’s equity"，A项未提及。

A、Profit and Joss B、Owner’s equity. C、Liabilities D、Assets. A根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner’s equity"，A项未提及。

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问题  
W: Since I have some spare cash in my account, I would like to open a time deposit account here. Can you give me some information please?
M: With pleasure. We have many kinds of time deposit accounts: 1 month, 3 month, 6 month and 1 year.
Q: What is the possible relationship between the two speakers?
M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner’s equity and it is used to summarize a company’s financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
选项 A、Profit and Joss
B、Owner’s equity.
C、Liabilities
D、Assets.
答案A
解析 根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner’s equity"，A项未提及。
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金融英语（FECT）

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