Balance sheet
Balance sheet.The balance sheet shows what a company owns, what it owes, and what it’s worth. A balance sheet has three sections. On the left side of a balance sheet is a company’s assets. A company’s equity, also referred to as owner’s equity or shareholder’s equity, is listed on the right side. A company’s liabilities are listed below equity.The company’s total assets are equal to its liabilities plus equity.Therefore, the two sides of the balance sheet are equal.
PS: 资产负债表。资产负债表显示一个公司拥有什么，欠什么，值多少。资产负债表有三个部分。资产负债表的左边是公司的资产。公司的权益，也称为所有者权益或股东权益，在右侧上市。公司的负债列在权益之下，公司的总资产等于负债加上权益，因此，资产负债表的两边是相等的。
owe英 [əʊ] 美 [oʊ] v.欠(债);欠(账);欠(情);归因于;归功于;起源于第三人称单数： owes现在分词： owing过去式： owed过去分词： owed
own英 [əʊn] 美 [oʊn] adj./pron.(用于强调)自己的，本人的;自己做的;为自己的v.拥有，有(尤指买来的东西);承认
assets英 [ˈæsets] 美 [ˈæsets] n.有价值的人(或事物);有用的人(或事物);资产;财产asset的复数
equity英 [ˈekwəti] 美 [ˈekwəti] n.(公司的)股本;资产净值;(公司的)普通股;公平;公正
owner’s equity or shareholder’s equity 所有者权益或股东权益
liabilities英 [ˌlaɪəˈbɪlɪtiz] 美 [ˌlaɪəˈbɪlətiz] n.(法律上对某事物的)责任，义务;惹麻烦的人(或事);欠债;负债;债务liability的复数
balance sheet资产负债表; 决算表; 资金平衡表
Assets. The assets side of the balance sheet lists the total value of the company’s resources.Here we find such items as cash, accounts receivable, inventories, and the other resources. The corporation reported total assets worth 70 million dollars on its balance sheet.
PS: 资产。资产负债表的资产部分列出了公司资源的总价值。这里我们可以找到现金、应收账款、存货和其他资源。该公司在资产负债表上报告了总资产价值7000万美元。
total value总价值
accounts receivable应收款项，应收账款
inventories清单; 财产清单; 存货，库存; 开列清单; inventory的第三人称单数和复数
Assets are equal to liabilities plus equity.
A company’s total assets are equal to its liabilities plus equity. Unsold goods and materials are accounted for as assets in the balance sheet. If a customer hasn’t paid the money for the goods or services within an agreed time frame, it should be listed as accounts receivable.On a balance sheet, a company’s inventories are considered as assets.
PS: 资产等于负债加上权益。公司的总资产等于负债加上权益。未售出的货物和材料在资产负债表中作为资产入账。客户在约定的期限内未支付货款的，应当列为应收账款。在资产负债表上，公司的存货被视为资产。
within an agreed time frame 约定期间内
Liabilities.Liabilities are the obligations or financial debts a company owes. Each form of liabilities usually has the word “payable” in its account title.One common liability is accounts payable, which comes from buying goods or services on credit. Another example of liability is notes payable, which commonly comes in the form of a bank loan. Other forms of liabilities include wages payable, income taxes payable, and so on.If a company takes on debt, it will increase its liabilities.
PS: 负债。负债是公司所欠的债务或金融债务。每种形式的负债通常在其科目中都有“应付”一词。一种常见的负债是应付账款，它来自赊购商品或服务。负债的另一个例子是应付票据，通常以银行贷款的形式出现。其他形式的负债包括应付工资、应付所得税等。
obligations 义务;职责;责任;(已承诺的或法律等规定的)
accounts payable应付款项，应付账款
notes payable应付票据
in the form of用…的形式
bank loan银行贷款
income taxes所得税; income tax的复数
Owner’s equity.The part of a business that belongs to the owners is called owner’s equity.Owner’s equity reflects the amount the owner has invested in a company and the amount they have retained from its profits. Two common ways to increase owner’s equity are receiving more investments or increasing profits.
PS: 所有者权益。企业中属于所有者的部分称为所有者权益。所有者权益反映了所有者对公司的投资额和从公司利润中留存的金额。增加所有者权益的两种常见方式是接受更多的投资或增加利润。
The company hired many new staff but had not yet paid their wages, which increased the company’s listed liabilities.The company has several liabilities valued at two million dollars.If a real estate company has $500,000 in assets and $400,000 in liabilities, its equity is $100,000.
PS: 该公司雇佣了许多新员工，但尚未支付工资，这增加了该公司的上市负债。该公司有几项负债，价值200万美元。如果一家房地产公司有50万美元的资产和40万美元的负债，其股本为10万美元。
valued重视; 珍视; 给…估价; 给…定价; value的过去分词和过去式
real estate房地产; 不动产; 房地产业; 房地产销售业
