中等bafs-u07-d02
A statement of financial position reports:
A. Assets, liabilities and equity at a particular date✓ 答案
B. Revenue and expenses for one month only
C. Customer complaints during the period
D. Only the company's cash balance
解說
The statement of financial position is a position statement: assets, liabilities and equity at a date, and it must satisfy assets = liabilities + equity. The income statement covers a period instead.