专业术语-资产负债表术语(英文详解)（在线收听）

    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.