资产负债表术语（英文详解） #a 4X*X.8c
Balance Sheet Items SM.KM_%K
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. eB<R"Yvi
Cash： Money on hand in checking， savings or redeemable certificate accounts. p%+'iDb
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. we33GMxHl`
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. >%c>R'~h
Inventory： The stockpile of unsold products. 76cT}l&.h8
Long Term Debt： Liabilities due in more than one year. 3oApazH*
Total Assets： The sum of current assets and fixed assets such as plant and equipment. U ?6.UtNf
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. fy
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Income Statement Items =AX"'q
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. &i aS3x
Net Sales： Annual volume of sales. p|w0
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Net Working Capital： Current assets minus current liabilities. #?DoP]1Y
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. B# o6UO\
