资产负债表术语（英文详解） C ~04#z_$
Balance Sheet Items 1H8/b D
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. IJD E{)
Cash： Money on hand in checking， savings or redeemable certificate accounts. f8)fm2^09
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. &W*^&0AV
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. b[ ~-b
Inventory： The stockpile of unsold products. =OFx4 #6a
Long Term Debt： Liabilities due in more than one year. %m-U:H.Vp
Total Assets： The sum of current assets and fixed assets such as plant and equipment. ">vi= Tr
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. /Edq[5Ah
Income Statement Items =G`g-E2
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. N{uVh ; _
Net Sales： Annual volume of sales. !1/F71l DX
Net Working Capital： Current assets minus current liabilities. V+t's*9o3
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. m"wP]OQH*+
