Balance Sheet

Balance Sheet

2004Balance Sheet: 資產(chǎn)負債表

年7月8日，因涉嫌公司財務丑聞被起訴的安然前首席執(zhí)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(shù)語“資產(chǎn)負債表”，是反映公司在一定日期全部資產(chǎn)、負債和所有者權(quán)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(jīng)濟資源、所承擔的經(jīng)濟義務和公司所有者對凈資產(chǎn)的要求權(quán)。