资产负债表术语(英文详解) eygmh aE
Balance Sheet Items ^Pl(V@
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. %
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Cash: Money on hand in checking, savings or redeemable certificate accounts. Q
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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. K
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Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. yO*~)ALb+
Inventory: The stockpile of unsold products. _DsA<SJ]
Long Term Debt: Liabilities due in more than one year. EdFCaW}""
Total Assets: The sum of current assets and fixed assets such as plant and equipment. {y)O?9q
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. Yt&Isi
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Income Statement Items I?`}h}7.
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. t80s(e
Net Sales: Annual volume of sales. S:)Aj6>6
Net Working Capital: Current assets minus current liabilities. |,3s]b`
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. M)S(:Il6Xx