资产负债表术语（英文详解） rzR=% >
Balance Sheet Items {c7ZA %T~R
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. dTE(+M-
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Cash： Money on hand in checking， savings or redeemable certificate accounts. @scy v@5)F
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. ]\ qbe
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. g}cb>'=
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Inventory： The stockpile of unsold products. JTw< 4]
Long Term Debt： Liabilities due in more than one year. !mM`+XH
Total Assets： The sum of current assets and fixed assets such as plant and equipment. j o7`DDb
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. v>p UVM
Income Statement Items j56#KNAha
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. Q)n6.%
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Net Sales： Annual volume of sales. up# R9
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Net Working Capital： Current assets minus current liabilities. 5$ <\
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. MRI `h.
