balance sheet

英 [ˈbæləns ʃiːt]

美 [ˈbæləns ʃiːt]

n.  资产负债表; 决算表; 资金平衡表

经济

Collins.1

牛津词典

noun

• 资产负债表；决算表；资金平衡表
  a written statement showing the amount of money and property that a company has and listing what has been received and paid out

柯林斯词典

• N-COUNT 资产负债表；决算表
  Abalance sheetis a written statement of the amount of money and property that a company or person has, including amounts of money that are owed or are owing.Balance sheetis also used to refer to the general financial state of a company.
  1. Rolls-Royce needed a strong balance sheet.
     劳斯莱斯公司需要稳健的资产负债表。

英英释义

noun

• a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets

双语例句

• The procedures above describe the balance sheet approach to estimating and recording credit losses.
  以上步骤介绍了资产负债表法对信用损失的预估和记录。
• Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal.
  损益表债务法和资产负债表债务法是所得税会计处理的两种方法。
• When should market values be used in the valuation of assets and liabilities in the Balance Sheet?
  在何种情况下对资产负债表中的资产和负债价值采用市场价值？
• This action would reduce notes payable on the balance sheet.
  这项行动将会降低资产负债表上应付票据的金额。
• The enactment of the new2006 income tax accounting standards established by the comprehensive balance sheet debt law.
  2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
• Rolls-Royce needed a strong balance sheet.
  劳斯莱斯公司需要稳健的资产负债表。
• The bank has spent years cleaning up its balance sheet and restructuring.
  该银行花了数年时间清理其资产负债表，并进行重组。
• Both the balance sheet and the income statement are affected by cost principle.
  资产负债表和收益表都受成本原则的影响。
• Cash is listed first in the balance sheet, because it is the most liquid of all current assets.
  在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。
• How do the income statement and the balance sheet relate to one another?
  损益表和资产负债表之间是如何互相联系的？