Elance Exams Answers PDF file

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Why is the Balance sheet referred to as a "picture in time"?

The amounts shown on the line items of the balance sheet are the values as of the last day of the period being presented
The balance sheet reflects historical values of inventory, assets, debt, etc. rather than market value.
The comparison of balances from the prior year period as compared to the current period show the general health of the company
The balance sheet best depicts the value of the company over time
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