资产负债表是企业披露财务信息的主表之一，编制方法中有几处难于理解。针对难点，笔者从理论解释、驾驱思路、编制方法、计算过程、直观图示、内在规律等几个方面进行了详细论证，以期提供客观对称的财务信息，对初学者和实务工作者有所启迪。%Balance sheet is one of primary tables showing financial information. There are many places which are difficulty to understand. Aiming at the difficulties, the author makes a detailed demonstration from theory explanation, driving ideas, methodology, calculations, visual illustrations, and regularity, hoping to provide objective and balanced financial information and reference for beginners and practice workers.
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