资产负债表反映的是“资产”、“负债”、“所有者权益”三大会计要素的平衡关系。资产负债表，更确切的命名应该叫“资产权益表”或“平衡表”或者叫做“财务状况表”（ｓｔａｔｅｍｅｎｔｏｆＦｉｎａｎｃｉａｌｐｏｓｉｔｉｏｎｓ）。因为该表不是“资产和负债”两项要... The balance sheet reflects the balance of the three accounting elements of “assets”, “liabilities” and “owner’s rights and interests”. The more specific nomenclature for the balance sheet should be “equity balance” or “balance sheet” or “statement of financial positions.” Because the table is not “assets and liabilities” two ...