资产负债表术语（英文详解） j~epbl) pC
Balance Sheet Items _74UdD{^o
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. 6#E7!-u(-
Cash： Money on hand in checking， savings or redeemable certificate accounts. ;d4
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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. d<#p %$A4
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. *%X.ym '
Inventory： The stockpile of unsold products. OZ^h\m4
Long Term Debt： Liabilities due in more than one year. mmHJ h\2v
Total Assets： The sum of current assets and fixed assets such as plant and equipment. |) O):
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. H<,bq*@
Income Statement Items M+0x;53nz
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. $.a|ae|K
Net Sales： Annual volume of sales. AP0|z
Net Working Capital： Current assets minus current liabilities. ? ~,JY
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. #7o0dE;Kg9
