[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）  Y3RaR 9  
　　Balance Sheet Items  FT/STI  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. w%L::Z4  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. 7_*k<W7|  
　　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. 3!:?OUhx  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ub,GF?9  
　　Inventory： The stockpile of unsold products. ;('(Yn7~  
　　Long Term Debt： Liabilities due in more than one year. +M^+qt;]V  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. *t3
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　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 8M&q  
　　Income Statement Items yRF %SWO  
　　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. y6C3u5`  
　　Net Sales： Annual volume of sales. >.X& v  
　　Net Working Capital： Current assets minus current liabilities. ]6BV`r]  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. WY)*3?