留學生essay代寫：會計essay定制《資產負債的相關討論》

1、Definition
In financial accounting, the balance sheet is one of four standard financial statements and is a financial statement that summaries the financial position of a company on a particular date。 (usually the end of the accounting period).
The balance sheet normally is broken down into three main elements—assets , liabilities, and net equity—to show what the company owns and owes on that date. t is usual to include intangible assets such as goodwill alongside tangible assets such as property. Typically, a balance sheet is published at the end of the company’s financial year when the accounts have been audited, but it may also be produced at the end of a quarter, half-year, or other specified period.
Of the three elements on the balance sheet, the assets are normally listed first, followed by any liabilities. The difference between the two is the equity, or worth, of the company. The equity may be referred to as net assets, shareholders’ equity, or net worth. The equity will always equal the assets minus the liabilities, or, conversely, the assets must equal the liabilities plus the equity:
2、Function
The balance sheet shows what is owned (assets), what is owed (liabilities), and what is left (owners’ equity). It provides a concise snapshot of a company’s financial position.So a balance sheet is a snapshot of the assets a company owns, the debts it owes, and how much it is worth. It is one of the tools management, lenders and investors use to assess a company's overall situation. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company.
A balance sheet is a statement drawn up at the end of each trading period stating there in all the assets and liabilities of a business arranged in the customary order to exhibit the true and correct state of affairs of the concern as on a given date.
A balance sheet is prepared from a trial balance after the balances of nominal accounts are transferred to the trading account or to the profit and loss account. The remaining balances of personal or real accounts represent either assets or liabilities at the closing date. These assets ant liabilities are shown in the balance sheet in a classified form - the assets being shown on the right side and the liabilities on the left hand side.
　　Use the balance sheet to evaluate a company's financial status. Ask yourself questions about the items listed. Investors pay particular attention to liabilities. Too large a proportion of debt can indicate a company is overextended and might not be able to meet its obligations in the event of a business downturn. The type of debt is important as well. Long-term debts (such as bonds with 20- or 30-year maturities) are preferable since they entail less cash outlay in the near future. #p#分頁標題#e#
     can master the company's economic resources and their distribution and structure。Can understand the company's financial strength, short-term debt paying ability and the ability to pay.Can understand the company undertakes debt and owner in the enterprise owned rights.Can predict company financial status of the future development trend.