A balance sheet item which equals the sum of all money owed by a pany and due within one year. Also called payables or current liabilities.

资产负债表中的项目，等于公司所有所欠现金和所有一年内到期的债务之和。也叫应付债务或当前债务。

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The top line, cash, is the single most important item on the balance sheet.

在最上面一行，现金，是资产负债表中最重要的单项项目。

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Most startups won't have this line item on their balance sheet.

大多数新成立的公司资产负债表上面并没有这一项。

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This section is important but again more key for financial analysts because it contains the bulk of information regarding business metrics and the nitty-gritty details in the financial statements (it typically goes through each line item of income statements, balance sheet, and statement of cash flows).

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