资产负债表术语（英文详解） d#x8O4S%i2
Balance Sheet Items 37.) @
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. WBIQ%XB '
Cash： Money on hand in checking， savings or redeemable certificate accounts. Y} eZPG.h
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. 7Y| Wy
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Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. (gs`=H*d;
Inventory： The stockpile of unsold products. D/+@d:- G
Long Term Debt： Liabilities due in more than one year. %Z-Tb OX
Total Assets： The sum of current assets and fixed assets such as plant and equipment. p{('KE)
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 3<V.6'*k
Income Statement Items w*]_FqE
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. MVu[gB
Net Sales： Annual volume of sales. h8D tq5t4
Net Working Capital： Current assets minus current liabilities. s (l+{b &
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. [346 w
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