关于ACCA的一道选择题,给出理由

问题描述:

关于ACCA的一道选择题,给出理由
A financial statement to show what a business owes and owes at a particular point in
time is:
a.A cash flow statement
b.The bank statement for the business
c.A balance sheet
d.A statement of retained earnings

C.
at a particular point 说明是静态报表,A错
bank statement只是针对在银行所有的,不是整个business own
D体现的是RE的分配
所以很明显是资产负债表