资产负债表术语（英文详解） 7k.d|<mRv
Balance Sheet Items i-|/2I9 %
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. y?[5jL|Ue
Cash： Money on hand in checking， savings or redeemable certificate accounts. MX"A@p~H
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. ~ W2:NQ>i
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. -$'~;O3s
Inventory： The stockpile of unsold products. ?T tQZ
Long Term Debt： Liabilities due in more than one year. -bv>iIC
Total Assets： The sum of current assets and fixed assets such as plant and equipment. >fW+AEt\JB
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. :y4)qF
Income Statement Items `i" $*4#<
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. K(%dcUGDK>
Net Sales： Annual volume of sales. d
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Net Working Capital： Current assets minus current liabilities. XYz,NpK
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. xgZV0!%
