资产负债表概况(P179) 资产 Assets 负债及所有者权益 Debt and equity (Net worth 流动资产 Current assets 现金Cash 负债 Debt Capital 应收帐款 Accounts receivable 流动负微 urrent Debt 存货 Inventories 应付帐款 Accounts payable 其他应付帐款 Other payables 预付帐款 Pre paid expenses 发生费用 Accrued expenses 短期借款 Short- term notes 固定资产 Fixedassets 长期负微ong- Term Debt 长期借款 ong-term notes 机器设备 Machinery and equipment 抵押贷款 Mortgages 建筑物 Buildings 土地Land 所有者权益 Owner's equity Capital 其他资产Oth er assets 所有者净值 Owner 's net worth 投资 Investments 合伙人权益 Partnership equ 专利 Patents 普通股票权益 Common stock equity Total assets Total Debt and equity资产负债表概况（P179） 资产Assets 负债及所有者权益 Debt and Equity (Net Worth) + Total Assets 流动资产Current Assets 现金Cash 应收帐款Accounts receivable 存货Inventories 预付帐款Prepaid expenses 固定资产Fixed Assets 机器设备Machinery and equipment 建筑物Buildings 土地Land + 其他资产Other Assets 投资Investments 专利Patents 负债Debt Capital 流动负债Current Debt 应付帐款Accounts payable 其他应付帐款Other payables 发生费用Accrued expenses 短期借款Short-term notes 长期负债Long-Term Debt 长期借款Long-term notes 抵押贷款Mortgages + 所有者权益Owner’s Equity Capital 所有者净值Owner’s net worth 合伙人权益Partnership equity 普通股票权益Common stock equity Total Debt and Equity = =