在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
将以固定资产的形式在资产负债表中反映出来。
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
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