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, savings¹ or redeemable² certificate accounts.

    Current Assets: The sum of a firm's cash, accounts receivable, inventory³, 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 payable⁴, accrued⁵ 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 fixed⁶ 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 & administrative⁷ 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.

1 savings   

n.存款，储蓄

参考例句：

• I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。
• By this time he had used up all his savings.到这时，他的存款已全部用完。

2 redeemable   

可赎回的，可补救的

参考例句：

• These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
• The bonds are redeemable by annual drawings. 公债每年抽签偿还。

3 inventory   

n.详细目录，存货清单

参考例句：

• Some stores inventory their stock once a week.有些商店每周清点存货一次。
• We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

4 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

5 accrued   

adj.权责已发生的v.增加( accrue的过去式和过去分词 )；（通过自然增长）产生；获得；（使钱款、债务）积累

参考例句：

• The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
• I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》

6 fixed   

adj.固定的，不变的，准备好的；(计算机)固定的

参考例句：

• Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
• Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

7 administrative   

adj.行政的，管理的

参考例句：

• The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
• He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。