Financial Position(财务状况) :  The financial position refers to the information of the amounts of assets, liabilities, and net assets as of a specified : date.

Balance sheet(资产负债表) :  The balance sheet, also referred to as the statement of financial position, is one of the main financial statements,  which reports the assets, liabilities, and owner’s or stockholders’ equity at a specific point  in time, such as December31.

Account Form(账户式) :  In the account form the balance sheet presentation mirrors the accounting equation, that is, assets are on the left ; liabilities and stockholders’ equity are on the right.

 Report Form(报告式) :  The report form presents the assets at the top of the balance sheet, and beneath the assets are the liabilities followed by stockholders’ equity.