“资产负债表”（a balance sheet）改名为“财务状况表”（a statement of financial position）；原来的“利润表”（income statement）与“已确认利得和损失表”改名为“全面收益表”（statement of comprehensive income）；...
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This statement is also called a Statement of Financial Position or Statement of Financial Condition.
这种报表也叫做财务状况报表或财务地位报表。
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。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
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