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【正文】 18 靜夜四無鄰，荒居舊業(yè)貧。 Company debts。Finance training 1 / Autor / Druckdatum 169。 Continental AG 資產(chǎn)負(fù)債表 Balance Sheet 是在某一個(gè)特定時(shí)刻對財(cái)務(wù)狀況的及時(shí)反映 Financial snapshot of the business at a particular moment in time 是對資產(chǎn)、負(fù)債及所有者權(quán)益的全面概括 Summary of the Assets, Liabilities and Equity of the business. 2 擁有什么 What we have 哪兒來的 Where it came from 3 流動(dòng)資產(chǎn) +固定資產(chǎn) Current Assets + Fixed Assets 負(fù)債 +所有者權(quán)益 Liabilities + Equity 4 所有者權(quán)益 Equity 您所擁有的生意份額 The amount of the business that you own 股東在公司里擁有的所有權(quán) The ownership the shareholders have in the pany 股本 +未分配利潤 Capital Stock + Retained Earnings 資產(chǎn) 負(fù)債 Assets Liabilities 5 資產(chǎn)與負(fù)債 Assets and Liabilities 資產(chǎn) Assets 具有貿(mào)易或交換價(jià)值的商業(yè)所擁有的任何東西 Anything owned by the business that has mercial or exchange value 可以包含特定的財(cái)產(chǎn)或其它的權(quán)益 May consist of specific property or claims against others
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