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