问题如下：
The key elements of financial statements regarding financial position at a point of time exclude:
选项：
A.Liabilities
B.Revenue
C.Assets
解释：
B is correct. Balance sheet reports the financial position at a point of time. Its key elements include assets, liabilities, owners’ equity etc. Revenue is the key element of income statement.
没明白，请详细解答一下，谢谢。
