资产负债表术语（英文详解） .,\^{.E
Balance Sheet Items kY{;(b3Q
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. GezMqt;2
Cash： Money on hand in checking， savings or redeemable certificate accounts. AA0\C_W0p
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. rDv`E^\
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. >DR$}{IV
Inventory： The stockpile of unsold products. d fSj= 4
Long Term Debt： Liabilities due in more than one year. JC
iB;!y
Total Assets： The sum of current assets and fixed assets such as plant and equipment. 8~AL+*hn
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. v(p<88.!m
Income Statement Items X=V2^zrt
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. Y6m:d&p=}
Net Sales： Annual volume of sales. \i3)/sZ?l
Net Working Capital： Current assets minus current liabilities. FT\%=>{
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. BbhC 0q"J
