资产负债表术语（英文详解） 1P#bR` I
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Balance Sheet Items bW(+Aw=O
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. IfzHe8>
Cash： Money on hand in checking， savings or redeemable certificate accounts. g0v},n
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. +c.A|!-
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. h!5^d!2,
Inventory： The stockpile of unsold products.
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Long Term Debt： Liabilities due in more than one year. F1J Sf&8
Total Assets： The sum of current assets and fixed assets such as plant and equipment. Q/m))!ikMt
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. )IPnSh/ <
Income Statement Items a/;u:"
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. o,[~7N
Net Sales： Annual volume of sales. &I
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Net Working Capital： Current assets minus current liabilities. (JH LWA H
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. l>`N+ pZ$
