公司理财(英文版)题库2(共20页).doc

CHAPTER 2Financial Statements & Cash FlowMultiple Choice Questions:I.DEFINITIONSBALANCE SHEETb1.The financial statement showing a firms accounting value on a particular date is the:a.income statement.b.balance sheet.c.statement of cash flows.d.tax reconciliation statement.e.shareholders equity sheet.Difficulty level: EasyCURRENT ASSETSc2.A current asset is:a.an item currently owned by the firm.b.an item that the firm