资产负债表术语（英文详解） >azTAX6L3
Balance Sheet Items <+\
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Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ]
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Cash： Money on hand in checking， savings or redeemable certificate accounts. 0l&#%wmJ,
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. [9U: :
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. "Smek #l
Inventory： The stockpile of unsold products.
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Long Term Debt： Liabilities due in more than one year.
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Total Assets： The sum of current assets and fixed assets such as plant and equipment. "q,.O5q}Y
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. -0 o1iU7
Income Statement Items N& 683z
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. ?\7$63gBH
Net Sales： Annual volume of sales. ^;@Q3~DpP%
Net Working Capital： Current assets minus current liabilities. U.,_zEbx,
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. "0ZBPp1q
