Analyzing the balance sheet analysis of an enterprise is to understand the reaction degree of enterprise accounting to the financial situation of the enterprise and the quality of accounting information provided, and make an appropriate evaluation on the changes of enterprise assets and rights and interests and the financial situation of the enterprise accordingly.

The balance sheet is divided into three parts: assets, liabilities and owners' equity. The relationship between them constitutes the most basic accounting equation, that is, assets = liabilities+owners' equity, which is also the theoretical basis of the whole balance sheet.

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There are three formats for preparing the balance sheet: account, report and financial status. Among them, the account balance sheet is divided into left and right sides, assets are listed on the left, liabilities and owners' equity are listed on the right, and the total amount on the left and right sides is balanced. This format of balance sheet is the most widely used, and it is also required by the enterprise accounting system.

No matter what format the balance sheet is, all items need to be classified according to certain standards and arranged in an appropriate order when compiling it.

Baidu Encyclopedia-Balance Sheet