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USCPA精選習題105：Auditing
任何事都是從一個決心，一個行動開始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網校為大家整理了USCPA精選習題105：Auditing，希望大家利用好這些內容。
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.
【正確答案】B
【答案解析】
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.
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