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资产负债表历来被作为一张主表面对外严肃陈报。同时来自各方面的批评也几乎从未间断过。致使报表形式的内容都略显暧昧。
Balance sheets have always been used as a major surface of the serious reports. At the same time, critics from all walks of life have almost never stopped. As a result, the contents of the report forms are slightly ambiguous.