在企业财务报告条例中,资产负债表称为反映企业在某一特定日期财务状况的报表。它表明企业在某一特定日期所拥有或控制的经济资源,所承担的现有义务和所有者对净资产的要求权。现行资产负债表是按账户式反映,即资产负债表分为左方和右方。左方列示资产各项目,其资产按照流动资 In the Corporate Financial Reporting Regulations, a balance sheet is called a statement that reflects the financial position of an enterprise on a particular date. It indicates the economic resources the enterprise owns or controls on a given date, the existing obligations it assumes, and the owner’s claim on net assets. The current balance sheet is reflected on an account basis, that is, the balance sheet is divided into left and right. The left side of the assets of the project, the assets in accordance with the liquidity