问题如下:
The key elements of financial statements regarding financial position at a point of time exclude:
选项:
A.Liabilities
B.Revenue
C.Assets
解释:
B is correct. Balance sheet reports the financial position at a point of time. Its key elements include assets, liabilities, owners’ equity etc. Revenue is the key element of income statement.
没明白,请详细解答一下,谢谢。