[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） 2uvQf&,  
　　Balance Sheet Items SRA|7g}7W  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. D__lqboz  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. qR [}EX&3  
　　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. Fy}MXe"f  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. [<#<:h
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　　Inventory： The stockpile of unsold products. tb-OKZq  
　　Long Term Debt： Liabilities due in more than one year. p{mxk)A  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment.
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　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. `A4QU,0 8h  
　　Income Statement Items Fpj6Atk  
　　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. ,^MW) Gf<  
　　Net Sales： Annual volume of sales. 8\qCj.>S  
　　Net Working Capital： Current assets minus current liabilities. rK(x4]I l"  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. 2+T8Y,g