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[单项选择]HOW TO READ A BALANCE SHEET
A balance sheet is not like a Profit and Loss ac- count, which is a record of the activity transacted in a year and the profits (or losses) produced as a result. A balance sheet can be (21) of as a photograph, a moment (22) time, (usually the last day of the company’s financial year), which shows exactly what the business owns. These may be buildings, cash, stocks or debts, i.e. amounts of money (23) to the business by customers.
A balance sheet may change from one Year to the next if, for example, a company sells one of its factories, if it (24) more money from its shareholders, if it repays some debt to the bank, or if it builds up its inventory of (25) goods.
But whatever happens to the composition of the assets of the business, any overall change in as- set (26) is reflected in me balance sheet. There is one further (27) to be made. Although the principle of a balance sheet i
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