[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） eaV3)uP  
　　Balance Sheet Items `fQM  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. 'RDWU7c9]  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. La`h$=#`  
　　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. P['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. GN\8![J  
　　Inventory： The stockpile of unsold products. 7*zB*"B'1t  
　　Long Term Debt： Liabilities due in more than one year. g~~m'^  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. n_<mPU  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. Y3-]+y%l  
　　Income Statement Items x S  
　　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. >$2E1HW.  
　　Net Sales： Annual volume of sales. rs[?v*R74  
　　Net Working Capital： Current assets minus current liabilities. B }6Kd  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. 'n~fR]
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