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sarasara · 2021年04月22日

问一道题:NO.PZ2018062018000004 [ CFA I ]

问题如下:

The financial statement that present the firm’s financial position at a point in time is

选项:

A.

the income statement

B.

the balance sheet

C.

the cash flow statement

解释:

B is correct. The balance sheet reports the firm’s financial position at a point in time. The income statement reports on the financial performance of the firm over a period of time. The cash flows statement reports the company’s cash receipts and payments.

At a point of time一定是balance sheet对嘛,income statement是一个时间段的财务表现。这么理解对的吧~谢谢 

1 个答案

纠纠_品职答疑助手 · 2021年04月23日

嗨,从没放弃的小努力你好:


同学理解的是对的

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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