As a widely used financial statement, a balance sheet shows the financial position of a business at a specific date, and every business usually prepares it at the end of each accounting period.

【参考答案】

资产负债表是一种使用非常广泛的财务报表，它反应了一个企业在某一具体时间的财务状况，通常每个企业在每会计周期末编制资产负债......

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