资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。
Balance sheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.
从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The account system drawing up of above enterprises is discussed from such aspects as owners, liabilities, owner s rights and account sheets.
第十条商业银行披露的会计报表应包括资产负债表、利润表、所有者权益变动表及其他有关附表。
Article 10 Accounting report disclosed by commercial Banks should include balance sheet, statement of income, statement of owner's equity and other additional charts.
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