Cáiwù bàobiǎo fǎnyìng de shì mǒu yī shídiǎn de qíngkuàng.
A financial statement reflects the situation at a specific point in time.
Tips
usage
Technical term in finance, statistics, and programming. Distinct from 时间 (shíjiān, 'time' as a span). Accountants distinguish 时点指标 (point-in-time metrics like balances) from 时期指标 (period metrics like income).
