Balance sheet: 資產負債表 [ 2004-07-09 01:00 ] 7月8日,因涉嫌公司財務丑聞被起訴的安然前首席執行官肯尼斯·萊在法庭上堅稱自己無罪,并表示前首席財務官安德魯·法斯托才是真正應該受到譴責的人。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是會計學術語“資產負債表”,是反映公司在一定日期全部資產、負債和所有者權益信息的會計報表。它表明公司在某一特定日期所擁有的經濟資源、所承擔的經濟義務和公司所有者對凈資產的要求權。
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