资产负债表术语（英文详解） fC>3{@h}*
Balance Sheet Items 1vlRzkd
Accounts Receivable： A short-term asset， usually representing a credit for a completed sale. jE!<]
Cash： Money on hand in checking， savings or redeemable certificate accounts. c e`3 &
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. ^:g 8mt
Current Liabilities： Measurable debt owed within one year， including accounts payable， accrued liabilities， taxes due and short-term notes due. 40cgsRa|
Inventory： The stockpile of unsold products. e573UB
Long Term Debt： Liabilities due in more than one year. }t!,{ZryE1
Total Assets： The sum of current assets and fixed assets such as plant and equipment.
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Total Liabilities： Current liabilities plus long term liabilities such as notes and mortgages due over more than one year. >vE1 ,JD)w
Income Statement Items 5~Vra@iab:
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. gJn|G#!
Net Sales： Annual volume of sales. U 2k^X=yl
Net Working Capital： Current assets minus current liabilities. E- ,/@4k
Net Worth： Current assets plus fixed assets minus current and long-term liabilities. l]Ozy@
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