资产负债表术语（英文详解） vf8\i- U=
Balance Sheet Items D-,L&R!`
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale.
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Cash： Money on hand in checking， savings or redeemable certificate accounts. cV`E>w=D0
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. je]}R>[r5
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. x \QY@9
Inventory： The stockpile of unsold products. o=nsy]'&
Long Term Debt： Liabilities due in more than one year. Bn!$UUC
Total Assets： The sum of current assets and fixed assets such as plant and equipment. bGorH=pb5R
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. %$TGzK 1
Income Statement Items 7 w3CXY
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. f3UXCp
Net Sales： Annual volume of sales. NH0qVQ@A
Net Working Capital： Current assets minus current liabilities. bO<C R
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. X6^},C'E.:
