資產負債表
balance sheet
資產負債表簡稱B/S是個人或公司資產及負債的明細表。資產扣除負債之後的價值則為淨值。資產負債表 載列一間公司的資產、負債及股東權益性質及款額的財務報表 .其內容主要是企業年中結算時的資產與負債的呈現，透過資產負債表，可以看出企業經營的成效，以及公司的價值。 損益表表現的是企業在某段時間內的獲利狀況，以階梯式的方式排列後，可以看出企業最後的盈餘是多少
Basic FINANCIAL STATEMENT, usually accompanied by appropriate DISCLOSURES that describe the basis of ACCOUNTING used in its preparation and presentation of a specified date the entity's ASSETS, LIABILITIES and the EQUITY of its owners. Also known as a STATEMENT OF FINANCIAL CONDITION