balance sheet
释义:“资产负债表”,是三种最基本的财务报表之一(其余两种分别为“利润/损益表”和“现金流量表”)。一般而言,“资产负债表”的左侧记录资产,右侧记录负债和所有者权益。对于现代世界通行的会计准则(double-entry bookkeeping system),每一项财务变化都要同时在两个科目(account)中体现。而这最终就是为了保证依据“资产=负债+所有者权益”这一公式,正确的“资产负债表”左右应该是相等的。
例句:
Look, I don't want to start talking about a balance sheet and putting numbers up on the screen here.
That is unlikely to continue if the economy grows weakly because Americans are much more conscious about adding on a lot of debt to their balance sheet.