Final answer:
The statement is true; according to the Rules of Golf, temporary water is any temporary accumulation of water on the course that is visible before or after a stance is taken, and not in a penalty area.
Step-by-step explanation:
The statement 'Any temporary accumulation of water on the course that is not in a penalty area and can be seen before or after a player takes a stance is temporary water' is true. The Rules of Golf define temporary water as any temporary accumulation of water on the surface of the ground that is not in a water hazard or penalty area, and that can be seen before or after the player takes their stance. This does not include puddles that are the result of overflow of a penalty area or water that is temporarily backed up from an existing waterway, such as swollen rivers due to heavy rains upstream as described in the reference given.