资产负债表术语（英文详解） x\t>|DB
Balance Sheet Items C'mmo& Pd
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ]=h
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Cash： Money on hand in checking， savings or redeemable certificate accounts. ir/ 2/
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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. %yptML9
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. QmgwIz_
Inventory： The stockpile of unsold products. l65'EO|
Long Term Debt： Liabilities due in more than one year. |a'Q ^aT
Total Assets： The sum of current assets and fixed assets such as plant and equipment. u}#rS%SF*
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 9lny[ {9
Income Statement Items )vPce
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. AV%Q5Mi}
Net Sales： Annual volume of sales. 8f29Hj+
Net Working Capital： Current assets minus current liabilities. vy -{ BH
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. W*8 D@a0 _
