(　　) are liquid assets

(　　) are liquid assets

1、(　　) are liquid assets.

A、Fixed assets

B、Accounts receivable

C、Long-term investment

D、Investment real estate

【正确答案】B

【答案解析】Accounts receivable are liquid assets. The remaining options are non-current assets.

2、Accounting records are a systematic, chronological record of events in monetary units. (　　)

 对      错   

【正确答案】对

【答案解析】The question is correct．