资产负债表术语(英文详解) Cc' 37~6~P
Balance Sheet Items G"U9E5O
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. M!A}NWF
Cash: Money on hand in checking, savings or redeemable certificate accounts. kmsb hYM)
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. aa?b`[Xa
Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. aS{n8P6vW
Inventory: The stockpile of unsold products. &<5zqsNJ\a
Long Term Debt: Liabilities due in more than one year. )=Z>#iH1
Total Assets: The sum of current assets and fixed assets such as plant and equipment. !&ayYu##{
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. _A5e{Gb
Income Statement Items ?{|q5n
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. LX
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Net Sales: Annual volume of sales. N^ds
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Net Working Capital: Current assets minus current liabilities. F2dHH^
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. #!qm ZN