Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest （ownership） which is the residue of assets less liabilities.
Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two elements of financial statements that are used to derive the equity interest （ownership） which is the residue of assets less liabilities.
除了形成编制资产负债表的基础外，他们也是财务报表中用来计算所有者权益的两个因素，所有者权益是资产和负债的差额。