2. 外语
  3. A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of var

A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of var

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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.
【61】
选项 A、profit
B、capital
C、income
D、cash
答案B
解析 资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner’s equi-ty。
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