经济循环帐户讲座（之十）资产负债帐户赵同录１．编制资产负债帐户的目的资产负债帐户是反映一个国家或一个部门在一定时期内某一时点资产负债存量的帐户。编制资产负债帐户的目的在于：（１）通过编制资产负债帐户，完整地反映国民经济乃至各经济部门经济循环全过程。按... Lecture on Economic Recycling Account (Part 10) Zhao Tonglu, Asset and Liability Account 1. Purpose of preparing an asset-liability account An asset-liability account is an account that reflects the stock of assets and liabilities at a point in time by a country or a department. The purpose of compiling an asset-liability account is to: (1) Completely reflect the entire economic cycle of the national economy and even the various economic sectors through the preparation of an asset-liability account. press...