什么是BS in accounting？

什么是BS in accounting？

会计业务中的资产负债表

应该是 Banlance Sheet - 资产负债表
或者是 bank statement -银行结单
balance sheet:
决算表,资产负债表,资金平衡表
例句与用法:
1. The accountant prepare a balance sheet for the first half-year.
会计已准备好上半年的资产负债表。
2. The profit and loss account show the movements which have take place since the last balance sheet.
该损益帐目表明子上次资产负债表以来已经发生的变动。
3. The firm turned the corner last year and their present balance sheet is showing a very fair profit.
公司于去年渡过难关，现在公司的帐面上利润相当可观。
英英解释:
名词balance sheet:
1. a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets
名词 bank statement -
a periodic statement prepared by a bank for each client
e.g.
I'm sure this bank statement is wrong; I'll have to go into it with my accountant.
我敢肯定这份银行结单是错的，我得叫我的会计师查实一下。

参考资料：dict.cn