资产负债表术语（英文详解） 0=04:.% D
Balance Sheet Items <8Ad\MU
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. _Z%C{~,7)x
Cash： Money on hand in checking， savings or redeemable certificate accounts. 9Y(<W_{/
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. Vy biuP
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. b4Z#]o
Inventory： The stockpile of unsold products. lUr chLoDt
Long Term Debt： Liabilities due in more than one year. :V
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Total Assets： The sum of current assets and fixed assets such as plant and equipment. t|/ /oEY
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 2Y,s58F
Income Statement Items `CV a`%
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. Y#G '[N>
Net Sales： Annual volume of sales. ~ rRIWfhb
Net Working Capital： Current assets minus current liabilities. c{[d@jt O
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. zr,jaR;
