世界电信声称全部资产有1070亿美元，全部负债有410亿美元。
WorldCom claims to have $107 billion in total assets and $41 billion in total debts.
股东拥有企业所有权，企业全部资产减去全部负债后的净资产即为股东权益。
Shareholders possess the ownership of the corporation. The whole debts subtracted from the whole assets gives the net-assets, that is the shareholders-right.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
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