[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） h}&1 7M  
　　Balance Sheet Items Tx:S{n7&  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. !>,XK!)  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. :[d*  
　　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. .{,fb  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ZWXA%u7V  
　　Inventory： The stockpile of unsold products. Aw"Y_S8.  
　　Long Term Debt： Liabilities due in more than one year. %2,'x  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. nXM[#~  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 1)v]<Ga~%1  
　　Income Statement Items ul^VGW>i  
　　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. u`?v-  
　　Net Sales： Annual volume of sales. L=9^Y/8Q  
　　Net Working Capital： Current assets minus current liabilities. +[Bl@RHe^  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ~sMEfY,p