Balance statement: Asset = Liabilities + Owner’s equity.

Asset Liabilities Owner’s equity

Short-term assets Long-term assets
Cash Long-term
receivable accounts
Short-term Long-term
investment allowances for
doubtful assets (dự
phòng phải thu dài
hạn khó đòi)
Short-term Fixed asset
securities
investment
Trading securities Tangible fixed
assets
Allowances for Finance lease fixed
decline in value of assets (tài sản cố
trading securities định thuê tài chính)
( dự phòng giảm
giá chứng khoán
kinh doanh)
Held to maturity Intangible fixed
investments (đầu assets
tư giữ đến ngày
đáo hạn)
Short-term Historical costs
receivable account
Inventories Accumulated
 depreciation
Shortage of assets Investments
awaiting resolution properities
(tài sản thiếu chờ
xử lý)
allowances for Long-term assets in
decline in value of progress( tài sản dở
inventories dang dài hạn)
Short-term prepaid Long term work in
expenses progress ( chi phí
sản xuất dở dang
dài hạn)
Construction in
progress
Long term
investments
Investments in
subsidiaries (đầu tư
vào công ty con)