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

A、

A. The income statement.
B、

B. The balance sheet.
C、

C. The statement of cash flows.

【正确答案】 B

【答案解析】The balance sheet represents information at a specific point in time. The income statement represents information over a period of time. The statement of cash flows also represents information over a period of time.