资产负债表术语（英文详解） ;`:A(yN]T
Balance Sheet Items D,&o=E U
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. l$J2|\M6
Cash： Money on hand in checking， savings or redeemable certificate accounts. #S') i1 ;
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. x}X
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Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ^K fm( E
Inventory： The stockpile of unsold products. f}uW(:f
Long Term Debt： Liabilities due in more than one year. f&88 N<)
Total Assets： The sum of current assets and fixed assets such as plant and equipment. ],xvhfZ"dn
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. $.T\dm-
Income Statement Items se`^g
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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. f/3rcYR;y
Net Sales： Annual volume of sales. tde&w= ec
Net Working Capital： Current assets minus current liabilities. EJa Gz\\
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. =v49[i
