问题如下：
The financial statement that present the firm’s financial position at a point in time is
选项：
A. the income statement
B. the balance sheet
C. the cash flow statement
解释：
B is correct. The balance sheet reports the firm’s financial position at a point in time. The income statement reports on the financial performance of the firm over a period of time. The cash flows statement reports the company’s cash receipts and payments.
At a point of time一定是balance sheet对嘛，income statement是一个时间段的财务表现。这么理解对的吧～谢谢
