资产负债表揭示了什么？

What Does a Balance Sheet Reveal?

资产负债表是一份展示企业在某一特定日期财务状况的财务报表。通过资产负债表，我们可以了解企业的资产、负债和所有者权益的状况。

资产部分：资产负债表首先列出了企业的所有资产，包括流动资产（如现金、存货、应收账款等）和非流动资产（如固定资产、无形资产等）。这些资产反映了企业可以用来产生收入或偿还债务的资源。

负债部分：接下来，资产负债表列出了企业的所有负债，包括流动负债（如应付账款、短期借款等）和非流动负债（如长期借款、递延所得税负债等）。这些负债代表了企业需要偿还的债务。

所有者权益部分：最后，资产负债表展示了企业的所有者权益，即资产减去负债后的净值。所有者权益通常包括股本、留存收益等。这部分反映了企业所有者对企业净资产的权益。

通过资产负债表，我们可以了解企业的财务状况、偿债能力以及运营效率。同时，资产负债表也是投资者、债权人和其他利益相关者评估企业信用和价值的重要依据。

英文版

A balance sheet is a financial statement that presents the financial position of a business at a specific date. Through a balance sheet, we can gain insights into the assets, liabilities, and owner's equity of a business.

Asset Section: The balance sheet begins by listing all the assets of the business, including current assets (such as cash, inventory, accounts receivable) and non-current assets (such as fixed assets, intangible assets). These assets reflect the resources available to the business to generate income or repay debts.

Liability Section: Next, the balance sheet outlines all the liabilities of the business, including current liabilities (such as accounts payable, short-term loans) and non-current liabilities (such as long-term loans, deferred tax liabilities). These liabilities represent debts that the business owes to others.

Owner's Equity Section: Finally, the balance sheet presents the owner's equity of the business, which is the net value obtained by subtracting liabilities from assets. Owner's equity typically includes share capital, retained earnings, etc. This section reflects the ownership interest of the business's owners in its net assets.

By examining a balance sheet, one can comprehend the financial position, solvency, and operational efficiency of a business. Additionally, the balance sheet serves as a crucial tool for investors, creditors, and other stakeholders to assess the creditworthiness and value of a business.