名詞 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.
   公司于去年渡過(guò)難關(guān)，現(xiàn)在公司的帳面上利潤(rùn)相當(dāng)可觀。
2. The profit and loss account show the movements which have take place since the last balance sheet.
   該損益帳目表明子上次資產(chǎn)負(fù)債表以來(lái)已經(jīng)發(fā)生的變動(dòng)。
3. The accountant prepare a balance sheet for the first half-year.
   會(huì)計(jì)已準(zhǔn)備好上半年的資產(chǎn)負(fù)債表。