備考CPA考試，你需要了解的英語(yǔ)名詞！

CPA考試中是設(shè)立英語(yǔ)測(cè)試的，是加分項(xiàng)。因此，考生在備考中如果學(xué)習(xí)一下英語(yǔ)名詞，對(duì)于考試是很有幫助的！下面為大家詳細(xì)介紹一下CPA英語(yǔ)名詞！>>>點(diǎn)擊領(lǐng)取2021年CPA備考資料大禮包（戳我免·費(fèi)領(lǐng)取）

無(wú)形資產(chǎn)減值準(zhǔn)備Impairment of intangible assets

長(zhǎng)期待攤費(fèi)用Deferred assets

未確認(rèn)融資費(fèi)用Unrecognized finance fees

其他長(zhǎng)期資產(chǎn)Other long term assets

遞延稅款借項(xiàng)Deferred assets debits

應(yīng)付票據(jù)Notes payable

應(yīng)付帳款Trade creditors

預(yù)收帳款A(yù)danvances from customers

代銷(xiāo)商品款Consignment-in payables

其他應(yīng)交款Other payable to government

其他應(yīng)付款Other creditors

應(yīng)付股利Proposed dividends

待轉(zhuǎn)資產(chǎn)價(jià)值Donated assets

預(yù)計(jì)負(fù)債Accrued liabilities

應(yīng)付短期債券Short-term debentures payable

其他流動(dòng)負(fù)債Other current liabilities

預(yù)提費(fèi)用Accrued expenses

應(yīng)付工資Payroll payable

應(yīng)付福利費(fèi)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(dān)保借款Bank loans-Short term-guaranteed

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

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

長(zhǎng)期借款Bank loans-Long term

應(yīng)付債券-債券面值Bond payable-Par value

應(yīng)付債券-債券溢價(jià)Bond payable-Excess

應(yīng)付債券-債券折價(jià)Bond payable-Discount

應(yīng)付債券-應(yīng)計(jì)利息Bond payable-Accrued interest