资产负债表术语（英文详解） #>@<n3rq
Balance Sheet Items ? _8%h`z
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. HgYc@P*b
Cash： Money on hand in checking， savings or redeemable certificate accounts. |OOXh[y
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. xQX<w\s
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. dFx2>6AZt
Inventory： The stockpile of unsold products. T=^jCH &
Long Term Debt： Liabilities due in more than one year. L7s>su|c(
Total Assets： The sum of current assets and fixed assets such as plant and equipment. A S`2=w
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 4 =~ 9v
Income Statement Items
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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. aMBL 1d7
Net Sales： Annual volume of sales. Q@7l"8#[t
Net Working Capital： Current assets minus current liabilities.
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Net Worth： Current assets plus fixed assets minus current and long-term liabilities. D&4u63^
