2014CFA1级-每日一练-财务分析-2014-3-5 represents, statements, following, specific, balance

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Which of the following statements represents information at a specific point in time?


A)The income statement and the balance sheet.


B)The balance sheet.


C)The income statement.


答案 B
The balance sheet represents information at a specific point in time. The income statement represents information over a period of time.