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.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
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