Zīchǎn fùzhài biǎo fǎnyìng le qǐyè de cáiwù zhuàngkuàng.
The balance sheet reflects the financial position of a business.
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Literally "assets–liabilities table." Mirrors the accounting identity: 资产 (assets) = 负债 (liabilities) + 所有者权益 (owners' equity). The Chinese name bakes the first two sides right into the term.
