The balance sheet, also known as the statement of financial condition, basically tells you how much a company owns (its assets), and how much it owes (its liabilities).

资产负债表，也是我们所知的财务状况报表，基本上告诉了你公司有多少钱(即资产)和欠多少钱(即债务)。

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Back in 2001, along with most investors, the agencies were slow to catch on to the fact that energy giant Enron was hiding massive liabilities off of its balance sheet.

回溯至2001年，评级机构同大多数投资者一样没能及时发现能源巨头安然在其资产负债表中隐瞒大笔负债的事实。

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A balance sheet, also known as a "statement of financial position", reveals a company's assets, liabilities and owners' equity (net worth).

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。

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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

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Morgan Chase spokesman argues the new rule would cover only a fraction of the off-balance-sheet liabilities and therefore isn't a problem.

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But most of those initiatives have either failed to get off the drawing board, such as the MLEC, which was aimed at relieving banks of their off-balance-sheet liabilities, or they have fallen short, such as the HOPE NOW Alliance for modifying mortgages.

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