资产负债表术语（英文详解） Vmt$
]/
Balance Sheet Items kZ$2Uss
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. I|(r1.[K
Cash： Money on hand in checking， savings or redeemable certificate accounts. Fsz;T;
Current Assets： The sum of a firm's cash， accounts receivable， inventory， prepaid expenses and marketable securities which can be converted to cash within a single operating cycle. ;X , A|m$(
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. s^#B *
Inventory： The stockpile of unsold products. *mby fu0q
Long Term Debt： Liabilities due in more than one year. VX 0}x+LJ
Total Assets： The sum of current assets and fixed assets such as plant and equipment. ?L x*MJZ
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. O | !cPB:
Income Statement Items ]jjHIFX
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. h/k00hD60
Net Sales： Annual volume of sales. id+ ~ V
Net Working Capital： Current assets minus current liabilities. 6Z.Fyte
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. WUrE1%u
