The cash flow statement does not account for liabilities and assets, which are recorded on the balance sheet.

现金流量表不能说明负债和资产的情况，资产和负债是记录在资产负债表上的。

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Over half of these are attributable to foreign-owned banks that have clustered in the City; they hold two-thirds of the British-based banking system’s liabilities and assets in foreign currencies.

而超过半数的债务都是由聚集在伦敦市的国外银行导致的。 它们以外汇的形式持有2/3的银行体系的债务和资产，而这些银行都立足于英国境内。

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The company had assets of $138 million and liabilities of $120.5 million.

该公司有1.38亿美元资产和1.205亿美元的负债。

《柯林斯英汉双解大词典》

"Think of it this way: through the new FCL, we are creating contingent liabilities - our insurance policies - and against that, we need contingent assets, and that is what the $500 billion is going to be.

VOA: standard.2009.04.22

The balance sheet of a company has two columns; it has assets and it has liabilities.

资产负债表有两栏,资产和负债

耶鲁公开课 - 金融市场课程节选

The net worth of the company is their assets minus their liabilities and that represents the value that the company has if they paid off all their liabilities.

公司净资产为,资产减去负债,也表示,公司清偿债务后的价值

耶鲁公开课 - 金融市场课程节选

Swiss Re's Mr Knoepfel sees insurance companies rushing to get into the business of helping clients assess carbon liabilities and assets.

ECONOMIST: Emissions

Banks, axiomatically, act like mismanaged countries, understating liabilities and overstating assets.

FORBES: Deathtraps In The World's Bourses

There've been warnings - as I heard a few weeks ago from a man who made the whole room sit up - that until we as patients are persuaded to see crumbling hospitals as liabilities and not assets, nothing much will change.

BBC: In the red, in the firing line