NO.PZ2017102901000027
问题如下：
The most likely company to use a liquidity-based balance sheet presentation is a:
选项：
A.bank.
B.computer manufacturer holding inventories.
C.software company with trade receivables and payables.
解释：
A is correct.
A liquidity-based presentation, rather than a current/non-current presentation, may be used by such entities as banks if broadly presenting assets and liabilities in order of liquidity is reliable and more relevant.
以及在current concurrent分类内部不是也要按照流动性再对各科目排序吗？讲义中有Liquidity based Sheet的示例吗
