The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets. 資產(chǎn)負債表一開(kāi)頭是公司的固定資產(chǎn)總額和公司的投資總額，接著(zhù)是凈流動(dòng)資產(chǎn)分類(lèi)。
Changes to international accounting rules in mid-October now mean that many more banks can reclassify assets so they are not subject to mark-to-market accounting. 十月中旬的國際會(huì )計規則的變更可能意味著(zhù)更多的銀行將重新給其資產(chǎn)分類(lèi)，不在緊盯調至市價(jià)的會(huì )計方法。
