第二章基本会计概念：资产负债表

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第二章基本会计概念：资产负债表

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(

------
------

=
= +

BALANCE SHEET
STATEMENT OF FINANCIAL
POSITION

,
:

-----

------

1 12

------

1 1

A B C
1200 2000
10 1 A B C
100 200 300
600 A

1 500
2 300

3 400
700
4 100
2000 10 1 12 31

2000 10 1

1100

1200
100

1200

2000 12 31

1500

300

100

1200
100

200

1700

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