第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。
Article 25 the balance sheets shall present the total of the asset items, total of liability items and total of items of the owner's equities.
第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。
Article 25 the balance sheets shall present the total of the asset items, total of liability items and total of items of the owner's equities.
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