NO.PZ2019120301000079
问题如下：
QuestionWhich of the following items is most likely to appear near the top of the asset section in a liquidity-based presentation of a balance sheet?选项：
A.Land use rights
B.Deferred revenue
C.Marketable securities
解释：
SolutionC is correct. Within a liquidity-based presentation, assets and liabilities are presented broadly in order of liquidity. The asset section generally begins with liquid items such as cash and marketable securities.
A is incorrect because land use rights are considered to be less liquid than marketable securities and would be expected to appear near the bottom of the asset section.
B is incorrect because deferred revenue is a liability and would not be found within the asset section of a balance sheet.
如题，C选项，该项代表未来的现金流入，怎么是负债呢？
