单选题 A balance sheet shows

A、 all assets of a firm at market values and all its liabilities at a particular date.
B、 all known assets and all known liabilities and capital of a firm at a particular date.
C、 estimated values of all assets, capital and liabilities of a firm at a particular date.
D、 all assets, all liabilities and proprietors’ fund at book values of a firm at a particular date.

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