资产负债表术语（英文详解） Dx%fW`
Balance Sheet Items J{ Vl2P?@
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. _ 8>"&1n
Cash： Money on hand in checking， savings or redeemable certificate accounts. ] 7O?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. &_6:TqJ
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. G7<X l}
Inventory： The stockpile of unsold products. M/qiA.C@W
Long Term Debt： Liabilities due in more than one year. >j?uI6Uw
Total Assets： The sum of current assets and fixed assets such as plant and equipment. tpD?-`9o
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. s'^#[%EgB
Income Statement Items |g{AD`
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. 5*r6#[S\
Net Sales： Annual volume of sales. \C G cP
Net Working Capital： Current assets minus current liabilities. Sm,$~~iq}
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. 2S4z$(x3
