| 释义 |
资产负债表zīchǎn fùzhài biǎo会计定期核算时以货币形式总括地反映企业的资金运用及其来源的报表。表中采用资产和负债两方的平衡式,资产方表示资金的运用,负债方表示资金的来源。从表上可以分析企业的财务情况和检查资金的使用情况。{statement of assets and liabilities; balance sheet; report form in which an accountant summarizes the application of capital and its sources for an enterprise in monetary form for accounting, in the form of a balance of assets and liabilities, the former indicating the application of capital, and the latter, its sources, by which one can analyse the financial condition of an enterprise and examine the application of its capital} |