资产负债表术语（英文详解） ^52R`{
Balance Sheet Items !e"m*S.(6{
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ] H'82a
Cash： Money on hand in checking， savings or redeemable certificate accounts. q8v!{Os+#
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. D)cwttH
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ouZ9oy(}a
Inventory： The stockpile of unsold products. VO OThdR
Long Term Debt： Liabilities due in more than one year. zvC,([
Total Assets： The sum of current assets and fixed assets such as plant and equipment. S2SQ;s-t_
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. |i} g7
Income Statement Items $^ dk>Hj>4
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. ?\ VN`8Yb
Net Sales： Annual volume of sales. 4DM|OL`w
Net Working Capital： Current assets minus current liabilities. -7VV5 W
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ~'\u:Imuo
