Choice "B" is correct. The measurement focus prescribed by GASB standards for all governmental funds is the "flow of current financial resources" focus which measures sources, uses, and balances of current financial resources.Choice "d" is incorrect. Income determination (i.e., profit measurement) is not a concern of the governmental funds since there is no profit motive.Choice "c" is incorrect. Capital maintenance (i.e., preserving capital or assets) is not the primary emphasis of governmental funds, but rather in the proprietary funds.Choice "a" is incorrect. Transfers relating to proprietary activities is not the primary emphasis of governmental funds' accounting and reporting.