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2016年美国CPA练习题精选：Auditing 2
In analyzing a company's financial statements, which financial statement would a potential investor primarily use to assess the company's liquidity and financial flexibility?
a. Statement of retained earnings.
b. Balance sheet.
c. Statement of cash flows.
d. Income statement.
答案：B
Explanation
Choice "b" is correct. Liquidity ratios and coverage ratios focus on balance sheet account balances.
Choice "d" is incorrect. Income statement information is primarily used for profitability analysis.
Choice "a" is incorrect. The statement of retained earnings is primarily a reconciliation of the retained earnings account.
Choice "c" is incorrect. The statement of cash flows assesses cash inflows and cash outflows.
【我要纠错】 责任编辑：小莹子
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