liabilities & shareholder's equity
liabilities & shareholder's equity
负债与股东权益
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
资产负债表应当按照资产、负债和所有者权益(或者股东权益，下同)分类分项列示。
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