资产负债表术语（英文详解） 5ji#rIAhxh
Balance Sheet Items }]!?t~5*
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. RQQ\y`h`
Cash： Money on hand in checking， savings or redeemable certificate accounts. rOA{8)jIa*
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. 2{oU5e
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. .0b4"0~T6
Inventory： The stockpile of unsold products. L/*K4xQ
Long Term Debt： Liabilities due in more than one year. U {?#W
Total Assets： The sum of current assets and fixed assets such as plant and equipment. E*G {V j
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. 9~ r YLR(v
Income Statement Items 6)j
/"9oY
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. Kk |4
Net Sales： Annual volume of sales. SsfHp
Net Working Capital： Current assets minus current liabilities. DC+l3 N
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. |Q*OA
