[专业英语]资产负债表术语（英文详解） [复制链接]

资产负债表术语（英文详解） e| AA7  
　　Balance Sheet Items si`{>e~`6P  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. e<_yr>9g"  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. %cIF()  
　　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. {8L)Fw  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. PT2b^PP  
　　Inventory： The stockpile of unsold products. TTNgnP  
　　Long Term Debt： Liabilities due in more than one year. 5<0d2bK$  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. P<+y%g(({  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. O_}ZSB8"  
　　Income Statement Items 7lP3\7wD@9  
　　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. / D9FjOP  
　　Net Sales： Annual volume of sales. Y>OL2g  
　　Net Working Capital： Current assets minus current liabilities. bXN-q!  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ` b(y 5Z