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Balance sheet (Assets＝Liabilities+Shareholders' equity…

- - - - Cash and cash equivalents
        
        the most liquid assets, these can include Treasury bills and short-term certificates of deposit, as well as hard currency
      - Marketable securities
        
        equity and debt securities for which there is a liquid market
      - Accounts receivable
        
        money which customers owe the company, perhaps including an allowance for doubtful accounts (an example of a contra account), since a certain proportion of customers can be expected not to pay
      - Inventory
        
        goods available for sale, valued at the lower of the cost or market price
      - Prepaid expenses
        
        representing value that has already been paid for, such as insurance, advertising contracts or rent
    - - Long-term investments
        
        securities that will not or cannot be liquidated in the next year
      - Fixed assets
        
        these include land, machinery, equipment, buildings and other durable, generally capital-intensive assets
      - Intangible assets
        
        these include non-physical, but still valuable, assets such as intellectual property and goodwill; in general, intangible assets are only listed on the balance sheet if they are acquired, rather than developed in-house; their value may therefore be wildly understated—by not including a globally recognized logo, for example—or just as wildly overstated
  - - - Current portion of long-term debt (CPLTD)
        
        Current portion of long-term debt (CPLTD) refers to the section of a company's balance sheet that records the total amount of long-term debt that must be paid within the current year. For example, if a company owes $100,000 and $20,000 of it is due in the current year, it records $80,000 as long-term debt and $20,000 as CPLTD
      - Bank indebtedness
      - Interest payable
      - Rent, tax, utilities
      - Wages payable
      - customer prepayments
      - Dividends payable and others
    - - Long-term debt
        
        interest and principal on bonds issued
      - Pension fund liabilities
        
        the money a company is required to pay into its employees' retirement accounts
      - Deferred tax liabilities
        
        taxes that have been accrued but will not be paid for another year; besides timing, this figure reconciles differences between requirements for financial reporting and the way tax is assessed, such as depreciation calculations
  - - - the net earnings a company either reinvests in the business or uses to pay off debt; the rest is distributed to shareholders in the form of dividends
    - - the stock a company has either repurchased or never issued in the first place. It can be sold at a later date to raise cash or reserved to repel a hostile takeover.
    - - Some companies issue preferred stock, which will be listed separately from common stock under shareholders' equity. Preferred stock is assigned an arbitrary par value—as is common stock, in some cases—that has no bearing on the market value of the shares (often, par value is just $0.01).
    - - capital surplus represents the amount shareholders have invested in excess of the "common stock" or "preferred stock" accounts, which are based on par value rather than market price. Shareholders' equity is not directly related to a company's market capitalization: the latter is based on the current price of a stock, while paid-in capital is the sum of the equity that has been purchased at any price.