商贸英语|资产负债表术语(英文解析)

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

Cash: Money on hand in checking, savings^{1 or redeemable2 certificate accounts.}

Current Assets: The sum of a firm's cash, accounts receivable, inventory^{3, 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^{4, 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 fixed^{6 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 cosplayt of the product or service. Net Profit reduces the Gross Profit with selling and general administrative^{7 expenses , 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