[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） _s5FYb#  
　　Balance Sheet Items #902x*Z'c"  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ZG#:3d*)  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. 9n_RkW5 g  
　　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. 5WxN
H}{  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. S%Ky+0  
　　Inventory： The stockpile of unsold products. fO^s4gWTg  
　　Long Term Debt： Liabilities due in more than one year. 5rCJIl.  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. &(Hw:W9  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. XkoPN]0n  
　　Income Statement Items 'W54 T  
　　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. KydAFxUb  
　　Net Sales： Annual volume of sales. 3$ :F/H  
　　Net Working Capital： Current assets minus current liabilities.
t]]Ig  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. |JWYsqJ0U