资产负债表显示企业某一断点的财务状况，利润表正是解释在这些断点之间发生了什么。
The balance sheets show the financial position of the company at discrete points in time, and the income statements explain the changes that have taken place between those points.
资产负债表显示会计期最后一天的公司财务状况，表明该企业拥有的资产情况和欠债权人或股东的债务情况。
The balance sheet shows the firm's condition on the last day of the accounting period. It shows what the business owns and what it owes to its creditors or its owners.
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