A balance sheet, also known as a "statement of financial position", reveals a company's assets, liabilities and owners' equity (net worth).
资产负债表，也称“财务状况表”，揭示了一家公司的资产、负债和所有者权益(资产净值)情况。
2
Only the composition of specific owners' equity accounts changes with closing entries.
所有者权益的内部构成会因结账而有所变化。
3
Owners' equity is the residual interest in the assets of an enterprise after deducting all its liabilities. Owners' equity of a company is also known as shareholders' equity.