词汇 "statement of financial position" 在中文的含义

"statement of financial position" 在英语中是什么意思?与 Lingoland 一起探索这个词的含义、发音及具体用法

statement of financial position

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

名词

财务状况表, 资产负债表

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

示例:
The accountant prepared the statement of financial position at the end of the fiscal year.
会计师在财政年度末编制了财务状况表
Investors often review the statement of financial position to assess a company's solvency.
投资者经常审查财务状况表以评估公司的偿付能力。