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).
一个资产负债表最好玩的地方就是它会达到平衡，总资产一定等于总负债加上所有者权益。
The cool thing about a balance sheet is it has to balance out. Total Assets must equal Total Liabilities plus Stockholders Equity.
资产负债表的下一部分称为所有者权益。
The next section of the balance sheet is called Stockholders Equity.
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