问题如下：
A company’s current financial position would best be evaluated using the:
选项：
A. balance sheet.
B. income statement.
C. statement of cash flows.
解释：
A is correct.
The balance sheet portrays the current financial position. The income statement and statement of cash flows present different aspects of performance.
解析：资产负债表是反映企业特定时点的财务状况（financial position）的会计报表。
资产负债表不是反应过去的吗，这里current~
