资产负债表是反映企业在某一特定时期财务状况的报表。它是根据资产、负债和所有者权益之间的关系,按照一定的分类标准和一定的顺序,把企业一定时期的资产、负债和所有者权益各项予以适当排列,并 A balance sheet is a statement that reflects the company’s financial position for a particular period. It is based on the relationship between assets, liabilities and owners ’rights and interests, according to certain taxonomic criteria and a certain order, the company a certain period of assets, liabilities and owners’ rights should be properly arranged, and