“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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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。
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，也被称为是“财务状况表”，反映了一个公司的资产，负债以及所有者权益(资本净值)。
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