我国的资产负债表按账户式反映,即资产负债表分为左方和右方,左方列示资产项目,包括流动资产、长期投资、固定资产、无形资产及其他资产;右方列示负债和所有者权益项目,其中负债又分为流动负债、长期负债和递延税项,所有者权益分为实收资本、资本公积、盈余公积和未分配利润。 The balance sheet of our country is reflected by the account, that is, the balance sheet is divided into the left and the right. The left shows the asset items, including current assets, long-term investments, fixed assets, intangible assets and other assets; the right shows liabilities And owners’ equity items. Among them, the liabilities are divided into current liabilities, long-term liabilities and deferred taxes. Owner’s equity is divided into paid-up capital, capital reserve, surplus reserve and undistributed profit.