问题如下图：
选项：
A. 
B. 
C. 
解释：
老师你好，这道题目选项为什么选择B，谢谢解答
NO.PZ2016012101000042问题如下Whiof the following elements of financistatements is most closely relateto measurement of performance?A.Assets.B.Expenses.C.Liabilities.B is correct.The elements of financistatements relateto the measure of performanare income anexpenses.解析衡量performance的报表是利润表，ABC三个只有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financposition？现金流量表能体现公司哪方面呢？
NO.PZ2016012101000042问题如下 Whiof the following elements of financistatements is most closely relateto measurement of performance?A.Assets.B.Expenses.C.Liabilities.B is correct.The elements of financistatements relateto the measure of performanare income anexpenses.解析衡量performance的报表是利润表，ABC三个只有B是利润表上的科目。C是什么意思？一下
请问这道题在讲义的哪部分有提到过？谢谢
