[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） aC94g7)`  
　　Balance Sheet Items '| p"HbJ  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. YI>9C 76L  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. \aN7[>R.Q  
　　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. Je4hQJ<h  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ,\T7{=ZG\!  
　　Inventory： The stockpile of unsold products. p z\8Bp}yo  
　　Long Term Debt： Liabilities due in more than one year. HCT+.n6  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. Vsr"W@k_  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. *!pn6OJ"Q}  
　　Income Statement Items Clb7=@f  
　　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. Tvt(nWn(H1  
　　Net Sales： Annual volume of sales. X?o6=)SC|  
　　Net Working Capital： Current assets minus current liabilities. k}C4:?AT  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. mVEIHzk2b