第一条:statement of financial position 说明/解释:这个表达强调了资产负债表用于展示企业财务状况的功能。 第二条:financial balance sheet 说明/解释:添加了“financial”作为修饰语,使得这个表达更加具体地指向财务领域的资产负债表。 第三条:financial statement of assets and liabilities...
西方学术界也感觉Balance Sheet这个名字不怎么好,因此现在称资产负债表为"Statemenet of Financial Position"或“Statement of Financial Condition"。Statement有报表、陈述、声明的意思,"Financial”的意思是财务的,“Position"和”Condition“都有状态或条件的意思。很显然,这个称呼要比Balance Sheet更能反映资产负债表的...
英语翻译a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship,a business partnership or a company.Assets,liabilities and ownership equity are listed as of a specific date 答案 资产负债表或者财务报告是指在特定日期,合伙企业或公司的资产,负...
abecause higher education is recognized as a key force for modernization and development 因为高等教育被认可作为关键为现代化和发展强迫[translate] aAmong them well be mother who swam the Channel 在他们之中好是游泳频道的母亲[translate] aThe Balance Sheet or Statement of Financial Position summarises ...
Balance Sheet| 资产负债表 术语解释: The balance sheet, also known as the statement of financial position, is a financial statement that presents a company's financial position at a specific point in time. It provides information on the company's assets, liabilities, and equity, and is used ...
In accounting terminology, "balance sheet," "statement of financial position" and "statement of financial condition" are synonyms. The investment community often evaluates publicly listed companies by their balance sheet amounts, especially long-term resources that firms rely on to thrive. Business ...
资产负债表(Balance Sheet),别称财务状况表。 是表示企业在一定日期(通常为各会计期末)的财务状况(即资产、负债和业主权益的状况)的主要会计报表。 资产负债表反映企业资产的构成及其状况、某一日期的负债总额及其结构,揭示企业资产来源及其构成,解释、评价和预测企业短期偿债能力。 是企业经营活动的静态体现,根据“资产...
百度试题 题目资产负债表(balancesheet)是反映企业在一定时日的资产、负债和所有者权益状况的财务报表,也称为“财务状况表(statementoffinancialposition)” 相关知识点: 试题来源: 解析 正确 反馈 收藏
这是2008年之前的表述，国际上资产负债表于2008年已改成Statement Of Financial Position(SOFP)。资产负债表（the Balance Sheet)亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表，资产负债表利用会计平衡原则，将合乎会计原则的资产、负债...
资产负债表（Statement Of Financial Position 或Balance Sheet）亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。资产负债表 （附中英对照翻译版本）资产 Assets 行次 Line No.年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东...