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>
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
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