成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F3科目练习题与解析（115）
题干：[单选题]Which ONE of the following statements best describes the Statement of Financial Position?
选项：A. A record of income generated, and expenditure incurred over a given period
B. A list of all the assets owned and all the liabilities owed by a business
C. A record of the amount of cash generated and used by a company in a given period
D. A list of ledger balances shown in debit and credit columns
【正确答案】B。
【中公解析】The Statement of Financial Position contains a list of all the assets owned and all the liabilities owed by a business.
【知识点】The basic concepts of financial reporting
