单选题 If a company presents its balance sheet in a format that includes subtotals for current assets, current liabilities, noncurrent assets, and noncurrent liabilities, it is most likely presented:

A、

A. in an account format.
B、

B. as a classified balance sheet.
C、

C. as a functional balance sheet.

【正确答案】 B

【答案解析】A classified balance sheet has accounts grouped by type and presents subtotals for these groups of assets.