资产负债表术语（英文详解） V !FzVl=G
Balance Sheet Items \ 0<e#0 -V
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. pR\etXeL d
Cash： Money on hand in checking， savings or redeemable certificate accounts. mYt(`S*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. _}JygOew
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. /!AdX0dx
Inventory： The stockpile of unsold products. ]]d@jj
Long Term Debt： Liabilities due in more than one year. |C-B=XE;3
Total Assets： The sum of current assets and fixed assets such as plant and equipment. _MMz x2}
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. Pfd FB
Income Statement Items CB?.| )Xam
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. YrZAy5\
Net Sales： Annual volume of sales. Oa@X ! \
Net Working Capital： Current assets minus current liabilities. vv%Di.V
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ~{d94o.
