专业术语-资产负债表术语(英文详解)_财会英语

    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.