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, 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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That said, GM has well-known problems: too much debt, too many dealers and brands, high Labour costs, and crippling liabilities to pensioners.

那就是说，通用汽车公司的问题很清晰：沉重的债务、过多的经销商和子品牌、过高的劳动力成本以及庞大的养老金负担。

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The fear hitting American finance will not subside dramatically until the value of mortgage-related securities is clearer and the size of investment houses' liabilities is known.

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Take all of your assets, subtract everything that you owe, all your liabilities, the result is a figure known as your net worth.

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That said, GM has well-known problems: too much debt, too many dealers and brands, high labour costs, and crippling liabilities to pensioners.

ECONOMIST: The car industry