Chapter 02 - Financial Statements and Cash Flow1. The financial statement showing a firms accounting value on a particular date is the:A.income statement.B.balance sheet.资产负债表反应公司在某一特定日期的账面价值C.statement of cash flows.D.tax reconciliation statement.E.shareholders equity sheet.2. A current asset is:A.an item currently owned by the firm.B.an item that the firm expects to own within the next year.C.an item currently owned by the firm that will convert to cash within the nex