问题
单项选择题
If a company presents its balance sheet in a format that includes subtotals for current assets, current liabilities, noncurrent assets, and noncurrent liabilities, it is most likely presented:（）
A. in an account format.
B. as a classified balance sheet.
C. as a functional balance sheet.
答案
参考答案：B
解析：
A classified balance sheet has accounts grouped by type and presents subtotals for these groups of assets.