资产负债表术语(英文详解) TIxOMY y
Balance Sheet Items rVqQo`K\
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. n."n?C'{
Cash: Money on hand in checking, savings or redeemable certificate accounts. yKoZj
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. (jA5
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Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. GdcXU:J /
Inventory: The stockpile of unsold products. QM#Vl19>j(
Long Term Debt: Liabilities due in more than one year. '9Z`y_~)G
Total Assets: The sum of current assets and fixed assets such as plant and equipment. pa1<=w
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. xa@$cxt
Income Statement Items ",.f
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. kqm(D#
Net Sales: Annual volume of sales. [B#XA}w
Net Working Capital: Current assets minus current liabilities. Xg96I:r'p
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. 4hy-M>!D|