資產負債表存在三個主要限制，包括以歷史成本記錄資產負債表，使用估算以及

資產負債表存在三個主要限制，包括以歷史成本記錄資產負債表，使用估算以及遺漏有價值的東西（例如情報）的事實, 資產負債表不能顯示資產的真實價值。歷史成本因其準確性而受到批評，因為它可能無法反映當前的市場估值。 一些流動資產是按估計基准進行估值的，因此資產負債表無法反映企業的真實財務狀況。最後，資產負債表不能反映那些不能用金錢表示的資產，例如技能，才智，誠實和忠誠度。

結果 (英文) 1:

The presence of three major limitation of the balance sheet, including the balance sheet at historical cost records, the use of estimates and missing valuable things (such as intelligence) the fact that the balance sheet does not show the real value of assets. Historical cost has been criticized for its accuracy, because it may not reflect current market valuations. Some Liudongzichan estimated to be valued by reference, so the balance sheet does not reflect the true financial position. Finally, the balance sheet does not reflect the assets that can not be expressed in money, such as skill, intelligence, honesty and loyalty.

結果 (英文) 2:

There are three main limitations to the balance sheet, including the fact that the balance sheet is recorded at historical cost, using estimates, and missing something valuable," such as intelligence, the balance sheet does not show the true value of the asset. Historical costs have been criticized for their accuracy because they may not reflect current market valuations. Some current assets are valued on an estimated basis, so the balance sheet does not reflect the true financial position of the business. "Finally, the balance sheet does not reflect assets that cannot be expressed in money, such as skills, intelligence, honesty and loyalty."

結果 (英文) 3:

There are three main limitations to the balance sheet, including the fact that the balance sheet is recorded at historical cost, the use of estimates and the omission of valuable things (such as intelligence), which cannot show the true value of assets. Historical costs have been criticized for their accuracy as they may not reflect current market valuations. Some current assets are valued according to the estimation basis, so the balance sheet cannot reflect the true financial situation of the enterprise. Finally, the balance sheet cannot reflect assets that cannot be expressed in money, such as skills, intelligence, honesty and loyalty.