Business Entity Accounting Act Article 28-1
The balance sheet represents the financial position of the business entity as at the end of the period. The elements directly related to the measurements of financial position in the balance sheet are:1. Assets: the resource controlled by the business entity as a result of past events and from which future economic benefits are expected to flow to the business entity.2. Liabilities: the present obligation of the business entity arising from past events, the settlement of which is expected to result in an outflow from the business entity of resources embodying economic benefits.3. Equity: the residual interest in the assts of the business entity after deducting all its liabilities.
中文原文 商業會計法第28-1條
資產負債表係反映商業特定日之財務狀況，其要素如下：
一、資產：指因過去事項所產生之資源，該資源由商業控制，並預期帶來經濟效益之流入。
二、負債：指因過去事項所產生之現時義務，預期該義務之清償，將導致經濟效益之資源流出。
三、權益：指資產減去負債之剩餘權利。
一、資產：指因過去事項所產生之資源，該資源由商業控制，並預期帶來經濟效益之流入。
二、負債：指因過去事項所產生之現時義務，預期該義務之清償，將導致經濟效益之資源流出。
三、權益：指資產減去負債之剩餘權利。