任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。为了帮助广大考生了解USCPA考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题105：Auditing，希望大家利用好这些内容。
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.
【正确答案】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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