会计英语：资产负债表 balance sheet

The balance sheet groups individual accounts by type (asset, liability, or shareholders’ equity) and lists these accounts with their balances as of a specific date. The date of the balance sheet appears at the top of the balance sheet. The asset and liability categories further group individual accounts by the expected timing of cash receipts (for assets) or cash payments (for liabilities). 

资产负债表按类型(资产、负债或股东权益)将这些账户分组，并列出这些账户及其在特定日期的余额。资产负债表的日期出现在资产负债表的顶部。资产和负债类别又根据现金收入(资产)或现金支付(负债)的预期时间将个别账户分组。

英文版资产负债表如下：

Common terminology describes items whose cash receipts or payments the firm expects will occur within one year as current assets or current liabilities, respectively. If the firm expects to collect or pay more than one year after the balance sheet date, the balance sheet classifies these as noncurrent assets and noncurrent liabilities, respectively. 

一般术语分别描述公司预计在一年内将发生现金收入或现金支出的项目，即流动资产或流动负债。如果公司预计在资产负债表日后一年以上收取或支付，资产负债表将这些资产分别分为非流动资产和非流动负债。