Short-term investments shall be itemized and shown in book balance in financial statement.

短期投资应当以帐面余额在会计报表中列示。

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The balance sheet, also known as the statement of financial condition, basically tells you how much a company owns (its assets), and how much it owes (its liabilities).

资产负债表，也是我们所知的财务状况报表，基本上告诉了你公司有多少钱(即资产)和欠多少钱(即债务)。

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This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.

这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。

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The site monitors all of a business' transactions to give owners an instant financial snapshot, including balance sheet and income statement.

FORBES: Magazine Article

This section is important but again more key for financial analysts because it contains the bulk of information regarding business metrics and the nitty-gritty details in the financial statements (it typically goes through each line item of income statements, balance sheet, and statement of cash flows).

FORBES: Connect

Japanese financial stocks, as especially the megabanks, have been in a positive feedback loop of balance sheet and income statement translation gains from a weaker yen and the prospect of increased loan volumes and interest earnings from higher domestic loan demand.

FORBES: Whither Japan Stocks: Is the Bullish Case Still Intact?