资产负债表术语（英文详解） <Q9l'u]3$c
Balance Sheet Items <7\j\`
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. \j`0 f=z_
Cash： Money on hand in checking， savings or redeemable certificate accounts. )
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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. D0FX"BY7
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. :.e'?a
Inventory： The stockpile of unsold products. 1\m,8i+gU
Long Term Debt： Liabilities due in more than one year. Mu[lk =jC
Total Assets： The sum of current assets and fixed assets such as plant and equipment. jj2iF/
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. \(i'i C
Income Statement Items Gg'!(]v
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. ; um)JCXz
Net Sales： Annual volume of sales. ?uSoJM`wa!
Net Working Capital： Current assets minus current liabilities. v}j5G,
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Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ,^?g\&f(
