balance sheet

名词 balance sheet:

1. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets

1. The firm turned the corner last year and their present balance sheet is showing a very fair profit.
   公司于去年渡过难关，现在公司的帐面上利润相当可观。
2. The profit and loss account show the movements which have take place since the last balance sheet.
   该损益帐目表明子上次资产负债表以来已经发生的变动。
3. The accountant prepare a balance sheet for the first half-year.
   会计已准备好上半年的资产负债表。