Eu as lasa doar Fixed Assets. In limba engleza se intelege imediat ca este vorba despre contul de mijloace fixe, inclusiv balanta acestuia. Balance sheet nu este echivalent cu balanta contului (de mijloace fixe), ci inseamna bilantul contabil, ceea ce este cu totul altceva. Sugerez link-ul acesta pt o idee:
http://tutor2u.net/business/accounts/assets_fixedassets_intr...
Fixed assets must be classified in a company's balance sheet as intangible, tangible, or investments. Examples of intangible assets include goodwill, patents, and trademarks. Examples of tangible fixed assets include land and buildings, plant and machinery, fixtures and fittings, motor vehicles and IT equipment.
http://tutor2u.net/business/accounts/assets_fixedassets_intr...