第二十二条资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目。

Article 22 the category of liabilities in the balance sheets shall at least include the aggregate item of current liabilities, non-current liabilities and liabilities.

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第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。

Article 20 the category of assets in the balance sheets shall at least include aggregate items of current assets and non-current assets.

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第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。

Article 20the category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets.

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