The financial statements that are dated for a time period (rather than a specific time) are the

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问题 The financial statements that are dated for a time period (rather than a specific time) are the

选项 A、balance sheet and income statement
B、income statement and statement of cash flows
C、balance sheet and statement of owners’ equity
D、all of the above

答案B

解析 答案为B项。现金流量表、损益表和所有者权益表是反映一个时段的财务状况,而资产负债表则是时点的概念。故本题选B项。
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