题目内容

A balance sheet is a （）that reports a company's assets, liabilities and shareholders' equity at a specific point in time, and provides a basis for computing rates of return and evaluating its capital structure.

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Balance sheet is a financial statement that provides a snapshot of what a company （）, as well as the amount invested by （）.

Balance sheet is used alongside other important financial statements such as the income statement and statement of cash flows in conducting （）or calculating （）.

()are the most liquid assets and can include Treasury bills and short-term certificates of deposit, as well as hard currency.

They are divided into （）, which can be converted to cash in one year or less; and （） or long-term assets