Which ONE of the following statements correctly describes the contents of the Statement of Financial Position?

A、Arecordofanentity’sfinancialperformanceoveraperiodtime.
B、Alistofallresourcesownedandallsourcesowedbyabusinessataparticularpointoftime.
C、Arecordofincomegeneratedandexpenditureincurredoveragivenperiod.
D、Arecordoftheamountofcashgeneratedandusedbyacompanyinagivenperiod.