资产负债表术语（英文详解） EUevR/S
Balance Sheet Items 'M+iw:R__
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. musZCg$
Cash： Money on hand in checking， savings or redeemable certificate accounts. RuSKJ,T:9
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. i_8v > F
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. / @- !JF#g
Inventory： The stockpile of unsold products. VgLrufJ
Long Term Debt： Liabilities due in more than one year. KvW {M
Total Assets： The sum of current assets and fixed assets such as plant and equipment. {?yZdL:m)
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. Y@N-q
Income Statement Items (
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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. # InuN8sI
Net Sales： Annual volume of sales. yXyL,R
Net Working Capital： Current assets minus current liabilities. NN\>(
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Net Worth： Current assets plus fixed assets minus current and long-term liabilities. mD Z/Kp{
