资产负债表术语(英文详解) bu;3Ib3\
Balance Sheet Items H(eGqVAq,
Accounts Receivable: A short-term asset, usually representing a credit for a completed sale. 5kX#qT=
Cash: Money on hand in checking, savings or redeemable certificate accounts. KJ7[DN'(
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. !OM
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Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due. 3ug|H
Inventory: The stockpile of unsold products. ^LA.Y)4C2%
Long Term Debt: Liabilities due in more than one year. r*-e~
Total Assets: The sum of current assets and fixed assets such as plant and equipment. a6UW,n"n
Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. fB\+.eN
Income Statement Items @B<B#
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. 6$]p;}#
Net Sales: Annual volume of sales. /7EeM{,~
Net Working Capital: Current assets minus current liabilities. @,b:s+]rp
Net Worth: Current assets plus fixed assets minus current and long-term liabilities. =y5~7&9'