资产负债表术语（英文详解） HC,YmO:df"
Balance Sheet Items @fR^":.h
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. ajI gL<x
Cash： Money on hand in checking， savings or redeemable certificate accounts. VO ^ [7Y
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. j?Ki<MD1
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. ]PVPt,c
Inventory： The stockpile of unsold products. ]=v_u9;
Long Term Debt： Liabilities due in more than one year. V $u~}]z
Total Assets： The sum of current assets and fixed assets such as plant and equipment. q1j<p)(
Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. !4uTi [e
Income Statement Items xao'L
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. olPV"<;+pO
Net Sales： Annual volume of sales. 5p6Kq=jhb
Net Working Capital： Current assets minus current liabilities. srfFJX7*
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. SX)giQLU
