學(xué)好CPA英語(yǔ)名詞，CPA考試獲得加分！

想要在CPA考試中額外獲得加分，就是做CPA考試的英語(yǔ)試題了。那么，對(duì)于CPA英語(yǔ)名詞的學(xué)習(xí)就顯得很重要了。下文是對(duì)英語(yǔ)名詞的介紹，一起看看吧！>>>點(diǎn)擊領(lǐng)取2021年CPA備考資料大禮包（戳我免·費(fèi)領(lǐng)?。?/span>

物資采購(gòu)Purchase

原材料Raw materials

包裝物Packing materials

低值易耗品Low value consumbles

材料成本差異Material cost difference

自制半成品Self-manufactured goods

庫(kù)存商品Finished goods

商品進(jìn)銷(xiāo)差價(jià)Difference between purchase&sales of commodities

委托加工物資Consigned processiong material

委托代銷(xiāo)商品Consignment-out

受托代銷(xiāo)商品Consignment-in

分期收款發(fā)出商品Goods on instalment sales

存貨跌價(jià)準(zhǔn)備Provision for obsolete stocks

待攤費(fèi)用Prepaid expenses

待處理流動(dòng)資產(chǎn)損益Unsettled G/L on current assets

待處理固定資產(chǎn)損益Unsettled G/L on fixed assets

委托貸款-本金Consignment loan-principle

委托貸款-利息Consignment loan-interest

委托貸款-減值準(zhǔn)備Consignment loan-provision

固定資產(chǎn)-房屋建筑物Fixed assets-Buildings

固定資產(chǎn)-機(jī)器設(shè)備Fixed assets-Plant and machinery

固定資產(chǎn)-電子設(shè)備、器具及家具Fixed assets-Electronic Equipment，furniture and fixtures

固定資產(chǎn)-運(yùn)輸設(shè)備Fixed assets-Automobiles

累計(jì)折舊Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備Impairment of fixed assets

工程物資-專(zhuān)用材料Project material-specific materials

工程物資-專(zhuān)用設(shè)備Project material-specific equipment

工程物資-預(yù)付大型設(shè)備款Project material-prepaid for equipment

工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Project material-tools and facilities for production

在建工程Construction in progress

在建工程減值準(zhǔn)備Impairment of construction in progress

固定資產(chǎn)清理Disposal of fixed assets

無(wú)形資產(chǎn)-專(zhuān)利權(quán)Intangible assets-patent

無(wú)形資產(chǎn)-非專(zhuān)利技術(shù)Intangible assets-industrial property and know-how

無(wú)形資產(chǎn)-商標(biāo)權(quán)Intangible assets-trademark rights

無(wú)形資產(chǎn)-土地使用權(quán)Intangible assets-land use rights

無(wú)形資產(chǎn)-商譽(yù)Intangible assets-goodwill

應(yīng)交稅金-營(yíng)業(yè)稅Tax payable-business tax

應(yīng)交稅金-消費(fèi)稅Tax payable-consumable tax

應(yīng)交稅金-其他Tax payable-others

遞延稅款貸項(xiàng)Deferred taxation credit

股本Share capital

已歸還投資Investment returned