资产是公司用于营业的财产，而公司负债和权益是构成资产的两个来源。
Assets are what a company USES to operate its business, while its liabilities and equity are two sources that support these assets.
资产负债表能够提供关于资产、负债和权益项目变动金额的信息。
The balance sheets can provide the information that indicates the amount of the change of every item of assets, liabilities and equities.
目前借款人的资本结构愈发复杂(发生违约时，负债和权益的层次不同，则权利各异)。
Borrowers' capital structures-the various layers of debt and equity, each with different rights in the event of default-are now more complex.
这种方法是用产出（这里表示扣除营业税以及做了其他调整的营业净利润）减去投入（这里表示年度总投入资本，包括负债和权益）。
This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).
同时，具有负债和权益双重特征的复合金融工具的大量出现，使得在金融工具中正确区分权益工具和债务工具就显得非常重要。
At the same time compound instruments that have both debt and equity characteristics makes it very important to correct distinction between debt and equity.
资产负债表，也称“财务状况表”，揭示了一家公司的资产、负债和所有者权益(资产净值)情况。
A balance sheet, also known as a "statement of financial position", reveals a company's assets, liabilities and owners' equity (net worth).
负债和业主权益使企业在将来的某一时间必须用货币或劳务来抵偿的义务或债务。
Liabilities or creditors' equity are the obligations or debts that the firm must pay in money or services at some time in the future.
所有者权益金额取决于资产和负债的计量。
The amount of owners' equity is determined by the measurement of assets and liabilities.
会计等式反映了资产、负债和业主权益之间的关系。
The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
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。
Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
该种背离对企业每个列报期间的净损益、资产、负债、权益和现金流量所产生的财务影响。
D the financial impact of the departure on the enterprise's net profit or loss, assets, liabilities, equity and cash flows for each period presented.
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.
一个企业只有资产和负债的差才是所有者权益的数量。
Only the difference between the assets and liabilities of a business is the amount of owner's equity.
权益性筹资与负债性筹资的区别在于筹取资金时所支付的成本以及为占用资金所付的费用上，其风险的大小和性质是各不相同的。
The differences between raising funds with right and interest and in debt lie in the costs of raising funds and occupying funds, the varying risks and the qualities.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
当然能，这份资产负债表包含三部分：资产、负债和所有者权益。
Of course. This balance sheet contains three major sections, that is, assets, liabilities and owner's equity.
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.
公司资产负债表的权益部分由缴入资本和留存收益两部分组成。
The paid-in capital accounts and retained earnings make up the Stockholders' equity section on the corporation balance sheet.
试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。
A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
出色的会计师应该熟悉公司的财务结构，能迅速识别每一笔负债、资产和权益，每一项收支、现金流、利润以及其它所有重要的账目。
Whether they are a certified public accountant or a chartered accountant, they will have been taught how vital prudence is when preparing accounts, budgets and so forth.
如果新规则被采纳，那么，像保有权益或服务权等权利和义务将迫使金融公司将一些资产收回到资产负债表项目下。
If adopted, things like retained interests or servicing rights could force firms to bring some assets back onto their balance sheets.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。
The basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
确认的资产、负债和所有者权益，以及。资产负债表日所属期间的收入、费用等。进行调整。
For adjusting events, an enterprise should adjust the. amount of assets, liabilities and owners' equity...
股东的股权通常不包括无形资产（如公司信誉），计算股东权益时要在总资产中减去总负债和无形资产部分。
Shareholders' equity normally excludes intangible assets such as goodwill and is calculated by deducting total liabilities and intangibles from total assets.
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.
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.
第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。
Article 25 the balance sheets shall present the total of the asset items, total of liability items and total of items of the owner's equities.
第二十五条资产负债表应当列示资产总计项目，负债和所有者权益总计项目。
Article 25 the balance sheets shall present the total of the asset items, total of liability items and total of items of the owner's equities.
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