【多选题】

A、balance sheet shows

A、all assets of a firm at market values and all its liabilities at a particular date.

B．all known assets and all known liabilities and capital of a firm at a particular date.

C．estimated values of all assets, capital and liabilities of a firm at a particular date.

D．all assets, all liabilities and proprietors’ fund at book values of a firm at a particular date.