balance sheet date

例句：

1. 1.The balance sheet date is the date on which the company's financial statements are prepared and presented to the public.
   资产负债表日是公司编制并向公众提交财务报告的日期。
2. 2. The balance sheet date is important because it helps investors understand the company's financial health and performance.
   资产负债表日很重要，因为它帮助投资者了解公司的财务状况和业绩。
3. 3.The balance sheet date is also used by auditors to verify the accuracy of the company's financial records.
   资产负债表日也由审计师用来验证公司财务记录的准确性。