Generally speaking, assets and liabilities are listed in the balance sheet in______.

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问题 Generally speaking, assets and liabilities are listed in the balance sheet in______.

选项 A、the order of their amount
B、the order of their liquidity
C、alphabetical order
D、random order

答案B

解析答案为B项。资产负债表中的顺序是按照资产和负债的流动性大小来排列的。如资产项目中先后列出现金、短期投资(有价证券)、应收票据(短期)、应收账款、存货、长期投资、固定资产、无形资产等。故本题选B项。

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FECT综合（现代金融业务）

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