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.
资产负债表术语英文详解
词汇语
人气:1.62W
最近更新
- 1会计从业练习《会计基础》:资产负债表构成(12.8)
- 2会计从业试题《会计基础》:资产负债表项目(12.4)
- 3会计从业练习《会计基础》:资产负债表格式(12.9)
- 4会计从业考试题库《会计基础》:资产负债表(1.26)
- 5会计从业试题《会计基础》:资产负债表编制(12.4)
- 6会计从业题库《会计基础》:编制资产负债表(12.8)
- 7信用目的资产负债表审计是什么意思、英文翻译及中文解释
- 8会计从业试题《会计基础》:资产负债表(12.8)
- 9不真实的资产负债表是什么意思、英文翻译及中文解释
- 10会计从业试题《会计基础》:编制资产负债表(12.3)
- 11会计从业练习《会计基础》:资产负债表作用(12.8)
- 12会计从业题库《会计基础》:资产负债表(2.17)
- 13会计从业练习《会计基础》:资产负债表作用(12.9)
- 14会计从业试题《会计基础》:资产负债表格式(12.8)
- 15会计从业试题《会计基础》:资产负债表列示(12.9)
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