[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） H%AC *,  
　　Balance Sheet Items $"G=r(MW  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. 4(FEfde=  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. 8~
")9w  
　　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. ;3H#8x-  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. 79JU  
　　Inventory： The stockpile of unsold products. 9!06R-
h  
　　Long Term Debt： Liabilities due in more than one year. t*'U|K4L/  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. ,S7g=(27(  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. o1(?j}:c|  
　　Income Statement Items Lu@'Ee!>G  
　　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. g `B tG  
　　Net Sales： Annual volume of sales. ^7 oXJu=  
　　Net Working Capital： Current assets minus current liabilities. aV'r oxM  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. UF ]g6u