资产负债表术语（英文详解） X)iWb(@k"7
Balance Sheet Items #[0\ =B -
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. VfA5r`^
Cash： Money on hand in checking， savings or redeemable certificate accounts. 9H, &nET
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. {F6dSF`
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. r|\'9"@
Inventory： The stockpile of unsold products. 1 QF*e '
Long Term Debt： Liabilities due in more than one year. cYWy\+
Total Assets： The sum of current assets and fixed assets such as plant and equipment. _QMHP
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Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 1s}NQ 3
Income Statement Items &Wz`>qYL*
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. ['Y+z2k
Net Sales： Annual volume of sales. ogc('HqF^'
Net Working Capital： Current assets minus current liabilities. Jf P\7
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. & A9A#It
