资产负债表术语（英文详解） IRg2\Hq
Balance Sheet Items e]1=&:eX#d
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. kZF]BPh.
Cash： Money on hand in checking， savings or redeemable certificate accounts. _4>DuklH,
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. i$y=tJehi
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. eP2Q2C8g
Inventory： The stockpile of unsold products. !EIH"`>!
Long Term Debt： Liabilities due in more than one year. o'lG9ePM|
Total Assets： The sum of current assets and fixed assets such as plant and equipment. "[ LUv5
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. E6GubU
Income Statement Items L<V20d9
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. !5d n7Wuj
Net Sales： Annual volume of sales. )FwOg;=3M"
Net Working Capital： Current assets minus current liabilities. bZ_&AfcB
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. 7Q/H+)
