Balance Sheet

Assets = Liabilities + Equity

Common Balance Sheet Assets Accounts:
Cash and cash equivlents
Accounts receivable
Inventory
Prepaid Expense
Investment
Property, plant and equipment
Intangible assets
Deferred tax assets
Pension assets

Common Balance Sheet Liabilities Accounts:
Accounts payable
Accrued expenses
Unearned revenue
Nots payable
Bonds payable
Deferred tax liabilities
Pension liabilities

Common Balance Sheet Equity Accounts:
Capital Stocks
Additional paid-in-capital 资本公积
Treasury stock 库存股
Retained earnings
Acumulated other comprehensive income

Account format:左边资产，右边负债和权益
Report format: 自上而下，资产-负债-所有者权益
Classified balance sheet: 分为长期(long term)和流动(current)记账分类加总

Current assets/liabilities
working capital = current assets - current liabilities

Noncurrent assets/liabilities

If a firm has a controlling interest in a subsidiary that is not 100% owned, the parent reports a minority (noncontrolling) interest in its consolidated balance sheet. the minority interest is the pro-rata share of the subsidiary's net assets (equity) not owned by the parent company.
少数股东权益按IFRS规定应列示合作报表的权益部分，但美国GAAP下规定可以列示与资产负债表的负债，所有者权益部分或这介于负债与所有者权益的"夹层区(mezzanine section)"

Historical costs 历史成本
Faire value 公允价

The finanical statement footnotes should include the following information about the measurement of the firm's assets and liabilities:

Basis for measurement
Carrying value of inventory by category
Amount o finventory carried at fair value less costs to sell
Write-downs and reversals, with a discussion o the circumstances that led to them
Inventories pledged as collateral for liabilities
Inventories recognized as an expense

Current assets: cash and equivalents, accounts receivable, inventories, marketable securities and other current assets including prepaid expenses.