| 释义 |
balance sheet
A document presenting in summary form a true and fair view of a company’s financial position at a particular time (e.g. at the end of its financial year). It must show the items listed in either of the two formats set out in the Companies Act 2006. In theory, this represents the amount that would be available for the benefit of members if the company were immediately wound up and liabilities were discharged out of the proceeds of selling its assets. See accounts. |