B的话应该怎么分呢？

问题如下：

The following balance sheet is known as which kind of the balance sheet?

选项：

A.

Classified balance sheet.

B.

Account form balance sheet.

C.

Liquidity-based balance sheet.

解释：

The balance sheet shown in the question groups similar items together, which is a charecteristic of the classified balance sheet.

考点：classified balance sheet的定义

classified balance sheet 分为5类，current asset, noncurrent asset, current liability, noncurrent liability, equity, 问题中显示的资产负债表就是将这些资产组合起来。

司的资本结构。