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

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。

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It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.

库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。

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So Mr Shimpi tells his clients to overcome their preoccupation with the debt-equity ratio and to concentrate instead on the underlying issues: how much capital does the company need, and how much should be on and off the balance sheet to minimise its total cost?

ECONOMIST: Corporate finance