资产负债表资产负债表是反映企业某一特定日期财务状况的会计报表，是静态会计报表。资产负债表由资产和负债两部分组成，每部分各项目的排列一般以流动性的高低为序。资产部分表示公司所拥有的或所掌握的，以及其他公司所欠的各种资源或财产；负债部分包括负债和股东权益两项? Balance Sheet A balance sheet is an accounting statement that reflects the financial position of an enterprise on a particular date and is a static accounting statement. The balance sheet consists of assets and liabilities. The arrangement of each item is generally in the order of liquidity. The asset part shows the various assets or property owned or held by the company and owed by other companies. The liability part includes two liabilities and shareholder’s equity.