资产负债表术语（英文详解） "V:E BR
Balance Sheet Items |C3~Q{A
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. |emZZj
Cash： Money on hand in checking， savings or redeemable certificate accounts. ZfSAXr "(
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. t.6gyrV7><
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. @ >Ul0&Mf?
Inventory： The stockpile of unsold products. p WLFJH}N
Long Term Debt： Liabilities due in more than one year. }8?1)l
Total Assets： The sum of current assets and fixed assets such as plant and equipment. Qhsk09K_=4
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. &46 Ro|XE`
Income Statement Items >
@n?W"
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. cP &XkAQ
Net Sales： Annual volume of sales. 8~eYN- #W&
Net Working Capital： Current assets minus current liabilities. :yE7jXB
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. X.hV MX2B
