[简答]  阅读下面的文章，根据文章内容给题目选择正确的答案。　　Nomatterhowsmallyourbusinessisandwhatindustryyouarein,yourcompanyhasassets.Fromacomputertoaprocessingplant,everysinglethingyourcompanyownsisanasset.　　Assetscanbeindifferentforms.Someassetsarephysical,suchascomputers,filing cabinets,anddeliveryvans.Othersarelegallybindingpromises,suchasaccountsreceivable,themoneyowedtoyourcompany.Stillothersseemtoexistmoreonpaper,forexample,ayear’sworthofinsurancepaidinadvance.Nomatterwhatformittakes,anythingwithmonetaryvaluethatyourcompanyownscountsasanasset.　　Assetsappearonyourbalancesheet,reportingthekeyfinancialstatementsattheendofeachaccountingperiod.Yourassetswillbesplitintodifferenttypestomakeanalysiseasier.Theorderinwhichyoulistthemonthebalancesheettypicallymatchesthewaytheyappearinyourchartofaccounts.　　Assetsdomorethanjustshowuponreports,though.Theyaretheresourcesyourcompanyusestoproducerevenue.Yourbusinesscannotbringinsaleswithoutassets.Forproduct-basedbusinesses,youcan’tproduceanythingwithoutproperassets.It’strueforservicecompaniesaswell.Atleast,youhavetohavecashtopayyourexpensesandtohelpgetthewordoutthatyourcompanyexists.Servicecompaniesalsoneedbasictoolstoprovideservicetocustomers:ahairstylistneedsachair,scissors,andstylingtools;anaccountantneedsacomputerandalotoffilecabinets.Assetsarekeyfactors foranybusiness. 1.WhichofthefollowingisNOTphysicalasset?A.Filingcabinets.B.Accountsreceivable. C.Deliveryvans.2.Accordingtothepassage,wheredotheassetsappear?A.ThebalancesheetB.TheincomestatementC.Thecashflow3.Whatdoyouthinkanaccountantisresponsiblefor?A.Anaccountantisresponsible forhairdesign.B.Anaccountantisresponsible forcomputerrepair.C.Anaccountantisresponsible forbookkeeping. 4.Accordingtothepassage,whichofthe followingisINCORRECT?A.EverybusinesshasassetsB.Assetscanbeindifferentforms.C. Everybusinesscanbringinsaleswithoutassets.5.Whatisthepassagediscussingabout?A.Everybusinesshasassets.B. Assetscanbeindifferentforms.C.Assetsappearonthebalancesheet.