[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） cUR :a@  
　　Balance Sheet Items e8vy29\S  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. `58%&3lp  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. Jpapl%7v  
　　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. leC!Yj  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. E f\|3D_  
　　Inventory： The stockpile of unsold products. KqGb+N-@  
　　Long Term Debt： Liabilities due in more than one year. h*fN]k6  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. *Ypn@YpSp  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. [D~]  
　　Income Statement Items <U3X4)r  
　　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. NW[K/`-CTH  
　　Net Sales： Annual volume of sales. jYVs\h6  
　　Net Working Capital： Current assets minus current liabilities. 6m_mma_,&  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. => (g_\