资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。

The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.

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例如，应收账款、存货、预付费用等流动资产的减少额要加到净收益上。

For instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.

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例如，应收账款、存货、预付费用等流动资产的减少额要加到净收益上。

For instance, the decrease of current assets such as accounts receivable, inventory, prepaid expenses are added to net income.

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