NO.PZ2016012101000042
问题如下：
Which of the following elements of financial statements is most closely related to measurement of performance?
选项：
A.
Assets.
B.
Expenses.
C.
Liabilities.
解释：
B is correct.
The elements of financial statements related to the measure of performance are income and expenses.
解析：衡量performance的报表是利润表，ABC三个选项只有B是利润表上的科目。
老师好，请问我是不是可以理解为B/S体现公司的financal position？现金流量表能体现公司哪方面呢？
