balance sheet

（department of asset）
=
liquid asset
(cash and deposit+account receivable+bills on exchange)
+fixed asset
(property plant and equipment(building+machine+land
)+Intangible Assets(sofuware))
+Investment of other asset(Investment securities)

=((debt department))
current liabilities(accunt payable+short-term borrowing+
))
+fixed asset(long term borrowing facilities)
+((Net Woth Section))
(shareholder's equity(Paied-in Capital+Capital surplus)
+
Capital Reserve(other retained earning)


Total Asset=debt department+equity capital
equity capital=department of asset-debt department