笔者在此前的系列文章中已经论述了单项负债及所有者权益的数量变动及其支付压力(及控制效率)的衍生报表,本文主要说明总负债及所有者权益数量变动和支付压力(及控制效率)的衍生报表。传统上,资产负债表左右两方的项目一般是按照支付压力由大到小排序,资产的支付压力是指资产的变现能力,而负债及所有者权益的支付压力是指企业所筹措的资金到期还本付息的压力。显 In previous series of articles, the author has discussed the changes in the number of individual liabilities and owners ’equity and the derivation of their payment pressure (and control efficiency). This article mainly explains the changes in the total liabilities and owners’ equity and the payment pressure (and control efficiency ) Derived statements. Traditionally, the two sides of the balance sheet are generally in accordance with the order of descending order of payment pressure, the pressure on the payment of assets refers to the liquidity of the assets, and the payment pressure of liabilities and owners’ equity refers to the funds raised by the enterprises to The pressure of debt service. Significantly