2. 外语
  3. Which of the following does an income statement reflect?______.

Which of the following does an income statement reflect?______.

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问题 Which of the following does an income statement reflect?______.
选项 A、Cash inflows minus cash outflows
B、Revenues minus expenses
C、Assets minus liabilities
D、Increase or decrease in owner’s equity
答案B
解析 答案为B项。本题中A项、B项、C项、D项的内容分别可以在以下报表中反映出来：现金流量表、损益表、资产负债表、财务状况变动表(statement of changes in financial position是反映企业一定期问财务状况变动即资产、负债、投资人权益变动的报表，它是联结资产负债表和损益表的纽带，揭示财务状况变动的幅度和原因)，故选B项。
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金融英语（FECT）

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