[专业英语]资产负债表术语（英文详解） [复制链接]

资产负债表术语（英文详解） c N]e{|  
　　Balance Sheet Items *=b#>//  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. %d%$jF`  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. R:[IH2F s  
　　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. |ORro r}  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. *_Sx^`"X`l  
　　Inventory： The stockpile of unsold products. @'D ,
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　　Long Term Debt： Liabilities due in more than one year. _T8o
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　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. 8Q
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　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. b~5Q|3P9  
　　Income Statement Items Y1=.46Ezf  
　　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. cq?&edjP  
　　Net Sales： Annual volume of sales. F4o)6+YM   
　　Net Working Capital： Current assets minus current liabilities. ,p3moD 3  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. `fL81)!jI#