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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