资产负债表术语(英文详解) s=
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Balance Sheet Items E< io^
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. kx;xO>dC
Cash: Money on hand in checking, savings or redeemable certificate accounts. sK""
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. E.zYi7YUKK
Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. K#m\qitb
Inventory: The stockpile of unsold products. y{&{=1#
Long Term Debt: Liabilities due in more than one year. k8Su/U
Total Assets: The sum of current assets and fixed assets such as plant and equipment. t(uB66(_F
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. i"2J5LLv
Income Statement Items i4{ /
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. !.tL"U~4
Net Sales: Annual volume of sales. B J:E,P`_
Net Working Capital: Current assets minus current liabilities. DRKc&F6Qy
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. ^^t]vojX