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  • 专业术语-资产负债表术语(英文详解)

     

        Accounts Receivable: A short-term asset, usually representing a credit for a completed sale.

        Cash: Money on hand in checking, savings or redeemable certificate accounts.

        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.

        Current Liabilities: Measurable debt owed within one year, including accounts payable, accrued liabilities, taxes due and short-term notes due.

        Inventory: The stockpile of unsold products.

        Long Term Debt: Liabilities due in more than one year.

        Total Assets: The sum of current assets and fixed assets such as plant and equipment.

        Total Liabilities: Current liabilities plus long term liabilities such as notes and mortgages due over more than one year.

        Income Statement Items

        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.

        Net Sales: Annual volume of sales.

        Net Working Capital: Current assets minus current liabilities.

        Net Worth: Current assets plus fixed assets minus current and long-term liabilities.


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