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資產(chǎn)負(fù)債表術(shù)語(yǔ)(英文詳解)

來源: 編輯: 2009/05/04 14:31:28  字體:

  Balance Sheet Items

  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.

責(zé)任編輯:vivien
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