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对资产负债表的分解资产负债表是从资产、负债、所有者权益三方面反映企业在一定时点的财务状况。资产负债表主要用于分析资本结构,表明了资产的存在形式及这些资产的来源。因此,我们可以简单地将资产负债表分解为流动资产、长期资产、流动负债、长期负债、股东权益五大块,如表1所示。
Breakdown of the balance sheet The balance sheet reflects the financial status of the company at a certain point in time in terms of assets, liabilities, and owner’s equity. The balance sheet is mainly used to analyze the capital structure, indicating the existence of assets and the source of these assets. Therefore, we can simply break down the balance sheet into five major assets: current assets, long-term assets, current liabilities, long-term liabilities, and shareholders’ equity, as shown in Table 1.