備考CPA考試,你需要了解的英語名詞!

CPA考試中是設立英語測試的,是加分項。因此,考生在備考中如果學習一下英語名詞,對于考試是很有幫助的!下面為大家詳細介紹一下CPA英語名詞!>>>點擊領(lǐng)取2021年CPA備考資料大禮包(戳我免·費領(lǐng)?。?/span>

2021年CPA備考資料大禮包

無形資產(chǎn)減值準備Impairment of intangible assets

長期待攤費用Deferred assets

未確認融資費用Unrecognized finance fees

其他長期資產(chǎn)Other long term assets

遞延稅款借項Deferred assets debits

應付票據(jù)Notes payable

應付帳款Trade creditors

預收帳款Adanvances from customers

代銷商品款Consignment-in payables

其他應交款Other payable to government

其他應付款Other creditors

應付股利Proposed dividends

待轉(zhuǎn)資產(chǎn)價值Donated assets

預計負債Accrued liabilities

應付短期債券Short-term debentures payable

其他流動負債Other current liabilities

預提費用Accrued expenses

應付工資Payroll payable

應付福利費Welfare payable

短期借款-抵押借款Bank loans-Short term-pledged

短期借款-信用借款Bank loans-Short term-credit

短期借款-擔保借款Bank loans-Short term-guaranteed

一年內(nèi)到期長期借款Long term loans due within one year

一年內(nèi)到期長期應付款Long term payable due within one year

cpa網(wǎng)課

長期借款Bank loans-Long term

應付債券-債券面值Bond payable-Par value

應付債券-債券溢價Bond payable-Excess

應付債券-債券折價Bond payable-Discount

應付債券-應計利息Bond payable-Accrued interest