企业可以以不同的方式从不同的渠道筹措资金,筹措资金的方式和渠道不同形成了不同的筹资种类。资产负债表中负债和所有者权益一方就是披露企业所筹措的资金种类,所筹资金的顺序是按照企业未来所面临的支付压力由大到 Enterprises can raise funds from different channels in different ways, and different ways and sources of financing have led to different financing types. On the balance sheet, one side of the liability and owner’s equity is to disclose the types of funds raised by the enterprise. The order of the funds raised is in accordance with the payment pressure facing the future of the enterprise from large