[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） zVkHDT[  
　　Balance Sheet Items hFylQfd  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. }yS"C fM  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. [@Uc4LX  
　　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. u&2uQ-T0  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. wz>j>e6k`  
　　Inventory： The stockpile of unsold products. i&Xr+Zsec"  
　　Long Term Debt： Liabilities due in more than one year. c\]h YKA  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. TS-m^Y'R  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. pr@8PD2%  
　　Income Statement Items g7_ a8_  
　　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. BU]9eF!>h  
　　Net Sales： Annual volume of sales. \AkeC6[D  
　　Net Working Capital： Current assets minus current liabilities. )x?F1/  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. >:KPvq!0