这张资产负债表包含三个主要部分，那就是资产、负债和所有者净资产值。
This balance sheet contains three major sections, that is, assets, liabilities and owner?s equity.
资产负债表日，应当将当期各项收入和费用结转至净资产。
The date of balance sheet shall carry forward the incomes and expenses of the current period into the net assets.
在此背景下，现有高校会计制度的缺陷越来越明显，突出表现为高校财务报表上的资产、负债、净资产等的不全面和高校财务报表体系的不完整。
Therefore, it is of vital significance to reform the system in order to accurately demonstrate properties, debts and net assets of colleges and universities.
重点讲述资产、负债、净资产、收入和支出等五大项的管理内容及其核算方法；
Tell five large management content of ones , such as assets , debt , net assets , receipts and expenditures , etc. and check and calculate the method especially;
第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。
Article 4 the enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.
回归结果显示，资产负债率、流动资产负债率和长期资产负债率都与净资产收益率呈负相关关系；
Return to result reveals that asset-liability ratio, flow asset-liability ratio and long-term asset-liability ratio present, show relevant relations with return on net assets.
这张资产负债表包含三个主要部门，那就是资产、负债和所有者净资产值。
This balance sheet contains three major sections, that is, assets, liabilities and owner? Equity.
这张资产负债表包含三个主要部门，那就是资产、负债和所有者净资产值。
This balance sheet contains three major sections, that is, assets, liabilities and owner? Equity.
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