独资企业和合伙企业编制业主权益表，而不是留存收益表。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
资产负债表的一个基本特征是资产总额总是等于负债和业主权益的总和。
A fundamental characteristic of every balance sheet is that the total figure for assets always equals the total figure for liabilities and owner's equity.
资产负债表的一个基本特征是资产总额总是等于负债和业主权益的总和。
A fundamental characteristic of every balance sheet is that the total figure for assets always equals the total figure for liabilities and owner's equity.
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