一、资产负债表阅读与分析的误区目前 ,有些会计报表使用者对资产、负债及所有者权益等会计要素的理解不够透彻 ,在阅读和分析资产负债表时容易望文生义 ,从而误解了它所包含的真正经济信息。误区之一 :资产负债表列示的资产是企业的全部经济资源资产的多少通常可以反映一个单 I. Misunderstandings on the Reading and Analysis of Balance Sheets At present, some users of accounting reports do not fully understand the accounting elements such as assets, liabilities and owners’ equity. They may easily understand the accounting when reading and analyzing the balance sheet, so as to misunderstand what it contains The real economic information. One of the myths: the assets listed on the balance sheet are the total economic resources of the enterprise How much of the asset can usually reflect a single