资产负债表术语(英文详解) eI}aQ]$ED
Balance Sheet Items ZL&qp04}
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. #FLb*%Nr
Cash: Money on hand in checking, savings or redeemable certificate accounts. 4&lv6`G `
Current Assets: The sum of a firm's cash, accounts receivable, inventory, prepaid expenses and marketable securities which can be converted to cash within a single operating cycle. q4h]o^ +
Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. x
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Inventory: The stockpile of unsold products. jxJ8(sr$
Long Term Debt: Liabilities due in more than one year. S&5&];Ag
Total Assets: The sum of current assets and fixed assets such as plant and equipment. HQ_Ok`
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. aH(
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Income Statement Items dh\'<|\K
Net and Gross Profit: Gross Profit is sales minus the cost of the product or service. Net Profit reduces the Gross Profit with selling and general & administrative expenses (including depreciation), miscellaneous other income and expenses, such as interest expense and taxes. edq4D53
Net Sales: Annual volume of sales. e`_
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Net Working Capital: Current assets minus current liabilities. V]6dscQ
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. <]t%8GB2V