一个爱书的人，他必定不致缺少一个忠实的朋 友，一个良好的老师，一个可爱的伴侣，一个优婉 的安慰者。 —— 伊萨克·巴罗 注会考试中的英语也尤为重要，掌握熟练的注会知识，对学习注会英语影响颇大，科教园注册会计师培训班为考生制定完善的学习计划，帮助考生完成注会梦想。
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.
科教园2012年注册会计师暑期强化班(新教材集训班)
注册会计师培训暑期强化班7月23日-8月29日开始在京举行：
财管7月23日—7月28日
会计7月30日—8月04日
审计8月06日—8月11日
税法8月13日—8月17日
经济法8月19日—8月23日
公管8月25日—8月29日
科教园2012注会辅导班咨询热线：400-810-2468
