NO.PZ2023052301000014
问题如下：
Balance sheets of government entities are unlikely to include:
选项：
A.
FX reserves.
B.
long-term debt.
C.
accrual of unfunded liabilities.
解释：
C is correct. Public sector financial accounting standards vary widely and are often prepared using cash, rather than accrual-based, principles, typically excluding such items as the depreciation of fixed public goods, such as federal highways, or the accrual of unfunded liabilities, such as government pension obligations.
A and B are incorrect because balance sheets of government entities are likely to include FX reserves and long-term debt.
FX reserve是什么？属于equity？
