1862年英国在《公司法》中央规定股份公司要编制“资产负债表”向股东大会报送审查。这样初步有了“资产负债表”项目。 1908年美国的加利福尼亚大学教授H·R·哈特非尔悦所著的《近年会计学》中论述了资严负债表必须划分资产方和负债方,并提出资产方列在左侧、必备存货、房屋、器具、货币、票据(即银行存款)、人欠、开支、税捐、损益等项目。负债方应列在右侧,必备资本、借款、欠人、分红 In 1862, the United Kingdom stipulated in the “Corporate Law” that the joint-stock companies should prepare a “balance sheet” for review of the shareholders’ meeting. This initially has a “balance sheet” project. In 1908, the “Accounting in Recent Years” by University of California Professor HR Hartfield, said that the company must separate the assets and liabilities from the assets list, and put the assets listed on the left. Inventory, housing, appliances, currency, bills (ie bank deposits), people owed, expenses, taxes, profits and losses and other items. Debtors should be listed on the right, necessary capital, borrowings, owed, dividends