詞彙 "statement of financial position" 在中文的含義

"statement of financial position" 在英語中是什麼意思?與 Lingoland 一起探索這個詞的含義、發音及具體用法

statement of financial position

US /ˈsteɪtmənt əv faɪˈnænʃəl pəˈzɪʃən/
UK /ˈsteɪtmənt əv faɪˈnænʃəl pəˈzɪʃən/

名詞

財務狀況表, 資產負債表

a financial statement that reports a company's assets, liabilities, and equity at a specific point in time

範例:
The accountant prepared the statement of financial position at the end of the fiscal year.
會計師在財政年度末編制了財務狀況表
Investors often review the statement of financial position to assess a company's solvency.
投資者經常審查財務狀況表以評估公司的償付能力。