问题
单项选择题
Which of the following statements represents information at a specific point in time（）
A. The income statement.
B. The balance sheet.
C. The statement of cash flows.
答案
参考答案：B
解析：
The balance sheet represents information at a specific point in time. The income statement represents information over a period of time. The statement of cash flows also represents information over a period of time.