摘要
资产负债表是企业财务报告三大主要财务报表之一,它是反映企业某一特定日期的财务状况的报表,分别列示资产、负债和所有者权益项目。本文通过研究我国东部地区、中部地区和西部地区上市电力设备公司的资产负债表结构,分析了我国东中西部地区资产负债表之间的差异。
The balance sheet is one of the three major financial statements reports,it reflects the financial position of an enterprise at a specific date listed separately,the assets,liabilities,and owner's equity item Through studies the power equipment companies listed on the balance sheet in central and eastern and western regions of our country,this article analyses the difference of the structure of the balance sheet from three regions,and make a conclusion between the benefits and risks of the enterprise.
出处
《科技和产业》
2011年第1期68-70,共3页
Science Technology and Industry
关键词
地区性差异
电力设备企业
资产负债表结构
分析
regional differences
electrical equipment company
balance sheet structure
analysis