单选题
Which of the following is true of a company"s balance sheet?______
A、
It displays sources and uses of cash for the period
B、
It is unnecessary if both an income statement and a statement of cash flows are available
C、
It is a separate representation of the company"s revenue and expense transactions for the year
D、
It is an expansion of the basic accounting equation of Assets=Liabilities+Owner"s Equity
【正确答案】
D
【答案解析】
[解析] 资产负债表是反应企业在一定时期内全部资产、负债和所有者权益的财务报表，是企业经营活动的静态体现，根据“资产=负债+所有者权益”这一平衡公式，依照一定的分类标准和一定的次序，将某一特定日期的资产、负债、所有者权益的具体项目予以适当的排列编制而成。因此本题答案选D。
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