Balance sheet: 資產(chǎn)負(fù)債表
[ 2004-07-09 01:00 ]
7月8日，因涉嫌公司財(cái)務(wù)丑聞被起訴的安然前首席執(zhí)行官肯尼斯·萊在法庭上堅(jiān)稱自己無罪，并表示前首席財(cái)務(wù)官安德魯·法斯托才是真正應(yīng)該受到譴責(zé)的人。他表示:
At our core, regrettably, we had a chief financial officer and a few other
people who, in fact, mismanaged the company's balance sheet and finances and
enriched themselves in a way that once we got into a stressful environment in
the marketplace, the company collapsed. Balance
sheet是會(huì)計(jì)學(xué)術(shù)語(yǔ)“資產(chǎn)負(fù)債表”，是反映公司在一定日期全部資產(chǎn)、負(fù)債和所有者權(quán)益信息的會(huì)計(jì)報(bào)表。它表明公司在某一特定日期所擁有的經(jīng)濟(jì)資源、所承擔(dān)的經(jīng)濟(jì)義務(wù)和公司所有者對(duì)凈資產(chǎn)的要求權(quán)。
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