单选题 {{B}}Passage Two{{/B}}
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and {{U}}(61) {{/U}} accounts on the other side. The two sides must be equal, or balance. Only one further point should be {{U}}(62) {{/U}}: A balance sheet refers to a single point in time, for example, the close of business on December 31. Taken by itself, a balance sheet does not show {{U}}(63) {{/U}} over time. It is what economists call a stock concept, not a {{U}}(64) {{/U}} concept. That is, the balance sheet shows the stock of goods a firm has on hand at any particular instant and does not show the flow of goods through the firm over time. For this reason, a balance sheet does not show business {{U}}(65) {{/U}}, which are a flow.
【正确答案】 B
【答案解析】资产负债表分为三部分：资产、负债、所有者权益。capital accounts等于owner's equity。
【正确答案】 C
【答案解析】note指明，表明，特别提到。
【正确答案】 D
【答案解析】前面说到资产负债表列出的是某一时间点的情况，而此处则要说明它不能随时间的推移显示出其变化。所以应选change。
【正确答案】 A
【答案解析】句意：经济学家称之为存量概念而不是流量概念。stock concept存量概念，与之相对的是“flow concept”(流量概念)。
【正确答案】 B
【答案解析】句意：因而，资产负债表就不可能反映出当前的商业利润，因为利润是流量。expenditure开支。voucher证人，保证人。transaction交易。