题目内容

听力原文：M: Can you tell me something about a balance sheet？
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet？
(15)

A. Profit and Joss
B. Owner's equity.
C. Liabilities
D. Assets.

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