92 . Which of the following statements best describethe difference between the balance sheet and incomestatement ?
选项：

A: The balance sheet shows net worth at a particularpoint in time , while the income statementshows profit earned over a period of time
B: The balance sheet shows financial position forone year , while the Income statement shows activity over a period of many years
C: The balance sheet is much more important thanthe income statement for a construction business
D: The balance sheet shows profit , while the income statement shows equity