[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） %d~9at6-B  
　　Balance Sheet Items A+P m "|  
　　Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. EKI+Dq,  
　　Cash： Money on hand in checking， savings or redeemable certificate accounts. ps4Wwk(  
　　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. ](( >i%%~  
　　Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ^5iY/t~Q  
　　Inventory： The stockpile of unsold products. Aghj)V  
　　Long Term Debt： Liabilities due in more than one year. T[2f6[#[_  
　　Total Assets： The sum of current assets and fixed assets such as plant and equipment. -p]`(S%  
　　Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. Tef3 Z6  
　　Income Statement Items t,as{.H{h  
　　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. L@x8hUG"  
　　Net Sales： Annual volume of sales. :j50]zLy{  
　　Net Working Capital： Current assets minus current liabilities. >@92K]J  
　　Net Worth： Current assets plus fixed assets minus current and long-term liabilities. ^#6%*(D