资产负债表术语(英文详解) A$M8w9
Balance Sheet Items ff;~k?L
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. jF@BWPtF=
Cash: Money on hand in checking, savings or redeemable certificate accounts. < 1%}8t"
Current Assets: The sum of a firm's cash, accounts receivable, inventory, prepaid expenses and marketable securities which can be converted to cash within a single operating cycle. a&2UDl% K
Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. k Nvb>v
Inventory: The stockpile of unsold products. 5sAN
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Long Term Debt: Liabilities due in more than one year. 9W0*|!tQ,+
Total Assets: The sum of current assets and fixed assets such as plant and equipment. '&+]85_&$
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. W#+f2 RR
Income Statement Items 0xx4rpH
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. G6.lRaPu"m
Net Sales: Annual volume of sales. 78\j
Net Working Capital: Current assets minus current liabilities. ;F|#m,2Q-
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. bg!(B<!X