[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） :!15>ML;-  
　　Balance Sheet Items Riuv@i^6K  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ,k' 6<Hw  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. -"9)c^KVx  
　　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. M|=$~@9#X  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ^F9zS`Yz2  
　　Inventory： The stockpile of unsold products. }C`0 " 1  
　　Long Term Debt： Liabilities due in more than one year. <f{`}drp/  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. <[l}^`IC^4  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. * <QL[qyV  
　　Income Statement Items TiEJyd`P  
　　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. [z@Rg DXv  
　　Net Sales： Annual volume of sales. h,?Yw+#o"  
　　Net Working Capital： Current assets minus current liabilities. n8aiGnd=v  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. bO3KaOC8N