| 单词 | balance sheet |
| 释义 | balance sheet balance sheet a statutory account required by the Companies Acts. The function of a balance sheet (sometimes called a position state- ment) is to show the financial position of a business at a given date. This is done by showing the assets of the business, its debts and lia- bilities, and the equity of the owners. The balance sheet is verified by the AUDITOR. |
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