英語(yǔ)測(cè)試是CPA考試中的一個(gè)加分項(xiàng),如果考生備考的好,對(duì)于自己是很有利的。CPA考試英語(yǔ)名詞,送給備考的你!>>>點(diǎn)擊領(lǐng)取2021年CPA備考資料大禮包(戳我免·費(fèi)領(lǐng)?。?/span>
長(zhǎng)期應(yīng)付款Long term payable
專項(xiàng)應(yīng)付款Specific payable
其他長(zhǎng)期負(fù)債Other long term liabilities
應(yīng)交稅金-所得稅Tax payable-income tax
應(yīng)交稅金-增值稅Tax payable-VAT
現(xiàn)金Cash in hand
銀行存款Cash in bank
其他貨幣資金-外埠存款Other monetary assets-cash in other cities
其他貨幣資金-銀行本票O(jiān)ther monetary assets-cashier‘s check
其他貨幣資金-銀行匯票O(jiān)ther monetary assets-bank draft
其他貨幣資金-信用卡Other monetary assets-credit cards
其他貨幣資金-信用保 證金Other monetary assets-L/C deposit
其他貨幣資金-存出投資款Other monetary assets-cash for investment
短期投資-股票投資Investments-Short term-stocks
短期投資-債券投資Investments-Short term-bonds
短期投資-基金投資Investments-Short term-funds
短期投資-其他投資Investments-Short term-others
短期投資跌價(jià)準(zhǔn)備Provision for short-term investment
長(zhǎng)期股權(quán)投資-股票投資Long term equity investment-stocks
長(zhǎng)期股權(quán)投資-其他股權(quán)投資Long term equity investment-others
長(zhǎng)期債券投資-債券投資Long term securities investemnt-bonds
長(zhǎng)期債券投資-其他債權(quán)投資Long term securities investment-others
長(zhǎng)期投資減值準(zhǔn)備Provision for long-term investment
應(yīng)收票據(jù)Notes receivable
應(yīng)收股利Dividends receivable
應(yīng)收利息Interest receivable
應(yīng)收帳款Trade debtors
壞帳準(zhǔn)備-應(yīng)收帳款Provision for doubtful debts-trade debtors
預(yù)付帳款Prepayment
應(yīng)收補(bǔ)貼款A(yù)llowance receivable
其他應(yīng)收款Other debtors
壞帳準(zhǔn)備-其他應(yīng)收款Provision for doubtful debts-other debtors
其他流動(dòng)資產(chǎn)Other current assets
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