Which financial statement reports a company's assets, liabilities, and owner's equity at a single point in time?

解析

The balance sheet is a snapshot at a single date showing assets, liabilities and owner's equity, and it obeys Assets = Liabilities + Owner's Equity. The income statement covers a span of time and reports revenue less expenses. The cash flow statement also covers a span, tracking money in and out rather than assets owned. A job cost report is internal and reports one project's costs against its estimate, not the company's financial position.