专业术语-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 1 or redeemable 2 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, accrued 5 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 cost of the product or service. Net Profit reduces the Gross Profit with selling and general & administrative 7 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.
- I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。
- By this time he had used up all his savings.到这时，他的存款已全部用完。
- These vouchers are redeemable against any future purchase. 这些优惠券将来购物均可使用。
- The bonds are redeemable by annual drawings. 公债每年抽签偿还。
- Some stores inventory their stock once a week.有些商店每周清点存货一次。
- We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。
- This check is payable on demand.这是一张见票即付的支票。
- No tax is payable on these earnings.这些收入不须交税。
- The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
- I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》
- Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
- Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。
- The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
- He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。