资产负债表反映基本会计等式和为公司提供资金来源的手段。
The balance sheet reflects the basic accounting equation and the means of financing the organization's assets.
先对基本会计等式进行逐步的分析，推导出现金流量的计算步骤。
A step-by-step analysis is provided to demonstrate how cash flow can be obtained using the basic accounting equation.
会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；
After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.
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