貸借対照表は特定時点の事業の財務状況を示すため、資産（借方）、負債（貸方）、純資産（貸方）の勘定科目のすべての各残高額を列挙し、同額で均衡している借方と貸方の合計残高額を記載しています。
To show the financial position of some business at a certain point of time, a Balance Sheet lists each and every account heading’s balance of Assets in the Debit column and Liabilities and Net Assets in the Credit column, and it reports the equal and balanced summed balances of the Debit column and of the Credit column.
これに対して、損益計算書は特定決算期間内の事業の費用（借方）と収益（貸方）の勘定科目のすべての各残高額を列挙し、収益の合計額から費用の合計額を差し引きます。
On the other hand, a Profit or Loss Statement lists some business’s each and every account heading’s amount of Revenue (Credit) and Expense (Debit) in a certain settlement period, and it subtracts Expense from Revenue.
その差が正の数なら純利益（借方）、負の数なら純損失（貸方）として記載します。
While it reports Net Profit (Debit) when the difference is a positive number, it reports Net Loss (Credit) when the difference is a negative number.
そして、純利益は純資産の繰越利益剰余金の残高額を増加させますが、純損失は純資産の繰越利益剰余金の残高額を減少させます。
Although Net Profit increases the balance of Retained Earnings and the summed balance of Net Assets, Net Loss decreases them.
