Which of the
following statements regarding the income statement is INCORRECT?
选项：

A:The income statement shows the cash flows and expenses at a given
point in time.
B:The income statement shows the flow of revenues and expenses
generated by a firm between two dates.
The last or "bottom" line of the income statement shows a
firm's net income.
C:The first line of an income statement lists the revenues from the
sales of products or services.