资产负债表术语（英文详解） QtF'x< cB
Balance Sheet Items kqyV UfX$3
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. gOk<pRcTb=
Cash： Money on hand in checking， savings or redeemable certificate accounts. K@0gBgN
Current Assets： The sum of a firm's cash， accounts receivable， inventory， prepaid expenses and marketable securities which can be converted to cash within a single operating cycle. & DUt`Dr w
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. *qh$,mp>
Inventory： The stockpile of unsold products. D7'P^*4_B
Long Term Debt： Liabilities due in more than one year. |Wo_5|E
Total Assets： The sum of current assets and fixed assets such as plant and equipment. y2XeD=_'
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 0u,OW
Income Statement Items C`)n\?:Sth
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. O(
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Net Sales： Annual volume of sales. ,F4 _ps?(
Net Working Capital： Current assets minus current liabilities. sE,Q:
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Net Worth： Current assets plus fixed assets minus current and long-term liabilities. fF~3"!1#\I
