Nearly all asset and liability accounts are permanent.
几乎所有的资产和负债账户都是永久性的。
The Balance Sheet is a report of the asset and liability accounts.
而资产负债表则是报告资产和负债的账目。
Two other commonly found liability accounts are interest payable and taxes payable, most liability accounts end with the word payable.
另外,两个常见的债务账户是应付利息和应交税款,大多数负债结束的时候使用它们。
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