资产负债表术语（英文详解） `ah
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Balance Sheet Items ]z# Ita;
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. Y\4B2:Qd9
Cash： Money on hand in checking， savings or redeemable certificate accounts. }"kF<gG1
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. dAM]
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Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. +4[ 9Eb'k=
Inventory： The stockpile of unsold products. >5 Y.
Long Term Debt： Liabilities due in more than one year. >S{8sN
Total Assets： The sum of current assets and fixed assets such as plant and equipment. W}%[ i+
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. [.C P,Ly
Income Statement Items (>lH=&%zj
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. P{StF`>Y
Net Sales： Annual volume of sales. Z:2%gU&W
Net Working Capital： Current assets minus current liabilities. hyhm{RC?[
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. \uJ+~db=
