老师这道题在讲义的哪一页上？

问题如下：

Distinguishing between current and non-current items on the balance sheet and presenting a subtotal for current assets and liabilities is referred to as:

选项：

A.

a classified balance sheet.

B.

an unclassified balance sheet.

C.

a liquidity-based balance sheet.

解释：

A is correct.

A classified balance sheet is one that classifies assets and liabilities as current or non-current and provides a subtotal for current assets and current liabilities. A liquidity-based balance sheet broadly presents assets and liabilities in order of liquidity.

解析：A选项就是一般的B/S，按照current, non-current来分类资产和负债。C选项liquidity-based是不按照current & non-current分类的，只是将流动性从大到小的顺序排列。B选项是指只是笼统地将各种账户分成资产、负债和所有者权益三个大类的资产负债，我们学的报表没有这种分类形式的。