资产负债表
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COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.
Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。
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Current liabilities are expected to be paid within a year of the date of the balance sheet.
流动负债是需要在资产负债表日之前的一年内流动负债是需要在资产负债表日之前的一年内需要偿还的债务。
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Article 2The term "event after the balance sheet date" refers to an event, either favorable or unfavorable, that occurs between the balance sheet date and the date when the financial statements are authorized for issuance.
第二条资产负债表日后事项，是指资产负债表日至财务报表批准报出日之间发生的有利或不利事项。
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The principal differences in the balance sheets for the three types of business organizations---the single proprietorship, the partnership and the corporation---appear in the owners' equity section, State corporation laws require that corporations segregate, in their balance sheets, the capital stock (owners' investment) and any retained earnings.
独资，合伙和股份有限公司这三种类型企业组织的资产负债表中的主要不同，出现在业主权益部分。各州的公司法要求公司在其资产负债表中把股本和任何留存收益区分开。
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This paper explains and analyzes the balance sheet of construction enterprise from four aspects of the generalness,structure,financial ratio and important objects of the balance sheet ,advances the explanation methods,which make the users of the balance sheet understand the financial situation and management result from the balance sheet of construction enterprise.
从资产负债表总体、结构、财务比率、重点项目4个方面对施工企业资产负债表进行了解读、分析，提出了解读的方法，使报表使用者能从施工企业资产负债表中了解企业的财务状况和经营效果。
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LTCM's balance sheet assets were leverage thirtyfold to $125 billion, then tenfold more by off-balance sheet transactions for a total valuation of around $1 trillion - or too big to fail.
长期资本管理公司的资产负债表的资产杠杆thirtyfold到1250亿美元，那么10倍，更由小康资产负债表外交易，总估价约1万亿美元-过大或失败。
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LTCM's balance sheet assets were leverage thirtyfold to $125 billion, then tenfold more by off-balance sheet transactions for a total valuation of around $1 trillion - or too big to fail.
长期资本管理公司的资产负债表的资产杠杆thirtyfold到1250亿美元，那麼10倍，更由小康资产负债表外交易，总估价约1万亿美元-过大或失败。
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With the balance sheet approach, researchers found the result of exchange rate's depreciation may be contrary to the traditional theory because there is large scale of unhedged foreign debt in domestic firms'balance sheets when external finance restraint and financial frictions exist.
通过对资产负债表分析方法的运用，学者们发现当存在外源融资约束和金融摩擦的条件下，由于本国企业的资产负债表中承担大量未保值的外币债务，本币贬值的结果可能与传统理论的结果相反。
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Article 8After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be separately disclosed in the notes.
第八条资产负债表日后，企业利润分配方案中拟分配的以及经审议批准宣告发放的股利或利润，不确认为资产负债表日负债，但应当在附注中单独披露。
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As the bubble bursts, we need to face the balance sheet consequences like who would suffer the losses, how the financial institutions can be recapitalized, and how the household sector could save to repair its balance sheet.
当泡沫破裂，我们需要面对遭受损失的资产负债表的后果，金融体系怎么样进行资本调整，那些家庭怎么样储蓄去修补他们的资产负债表。
- 更多网络解释与资产负债表相关的网络解释 [注：此内容来源于网络，仅供参考]
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Balance-Sheet Approach：资产负债表研究法
balance sheet accounts | 资产负债表帐户 | balance sheet approach | 资产负债表研究法 | balance sheet audit | 资产结算表审计
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balance sheet：资产负债表
到处想方设法调进款项的行为...资产负债表(Balance Sheet),亦称财务状况表(Statement of financial position) 按照有关统计,美国大约有93%的企业将这张报表称为"资产负债表"(Balance Sheet),另外,还有极少数的企业称其为"财务状况表
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balance sheet analysis：资产负债表分析
389balance sheet account 资产负债表账户 | 390balance sheet analysis 资产负债表分析 | 391balance sheet audit 资产负债表审计
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classified balance sheet：分类资产负债表:将帐户细分成几组来帮助读者迅速的掌握公司财务状况全貌的资产负债表
Chart of accounts会计科目表:编号的... | Classified balance sheet分类资产负债表:将帐户细分成几组来帮助读者迅速的掌握公司财务状况全貌的资产负债表. | Closing entries结转分录:将收入、费用和已宣布股利余额从它...
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Long-Term Bank Loan：银行长期贷款 银行长期贷款 负债 资产负债表
2500 Land Payable 土地须缴 土地须缴 负债 资产负债表 | 2550 Long-Term Bank Loan 银行长期贷款 银行长期贷款 负债 资产负债表 | 2560 Notes Payable 应付票据须缴 应付票据须缴 负债 资产负债表
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financial statement appearance：资产负债表的表现
资产风险保险asset risk insurance | 资产负债表的表现 financial statement appearance | 资产负债表日 balance sheet date
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off balance sheet financing：帐外融资;资产负债表外的融资
off-balance-sheet exposure 资产负债表外的风险 | off-balance-sheet financing 帐外融资;资产负债表外的融资 | off-balance-sheet item 资产负债表外的项目
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owner's equity on：资产负债表上的所有者权益
noncurrent assets on 资产负债表上的非流动资产 | owner's equity on 资产负债表上的所有者权益 | presentation of 资产负债表的列报
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raw material inventory：原材料库存 原材料库存 流动资产 资产负债表
1400 Supplies Inventory 用品库存 用品库存 流动资产 资产负... | 1420 Raw Material Inventory 原材料库存 原材料库存 流动资产 资产负债表 | 1440 Work in Progress Inventory 在制品盘存 在制品盘存 流动资产 资产...
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Composite balance sheet：复合资产负债表,综合资产负债表
composite balance ==> 复合电秤 | composite balance sheet ==> 复合资产负债表,综合资产负债表 | composite bar diagram ==> 复合条图