资产负债表术语（英文详解） dR.?Kv(,E
Balance Sheet Items S-o )d
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. -r< 8mL:yW
Cash： Money on hand in checking， savings or redeemable certificate accounts. # `gX(C>
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. `.O$RwC&7B
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. .6$=]hdAp
Inventory： The stockpile of unsold products. X41Qkf{
Long Term Debt： Liabilities due in more than one year. yH-&o,
Total Assets： The sum of current assets and fixed assets such as plant and equipment. Zl&ED {k<
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. , ~38IIS>_
Income Statement Items 2IW!EUR
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.
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Net Sales： Annual volume of sales. D FQ`(1Q
Net Working Capital： Current assets minus current liabilities. :Bt,.uN C
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. 4(P<'FK $
