Balance Sheet资产负债表
Balance sheet refers to a financial statement that summarizes a company's assets，liabilities and shareholders'equity at a specific point in time．These three balance sheet segments give investors an idea as to what the company owns and owes，aswell as the amount invested by the shareholders．
The balance sheetmust follow the following formula:
Assets= Liabilities+ Shareholders'Equity［资产=负债+净资产(股东权益)］
It's called a balance sheet because the two sides balance out．This makes sense: a company has to pay for all the things it has(assets) by either borrowing money( liabilities) or getting it from shareholders (shareholders'equity)．
Each of the three segments of the balance sheet will have many accountswithin it that document the value of each．Accounts such as cash，inventory and property are on the asset side of the balance sheet，while on the liability side there are accounts such as accounts payable or long-term debt．The exact accounts on a balance sheetwill differ by company and by industry，as there is no one set template that accurately accommodates for the differences between different types of businesses．
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