想要在CPA考試中額外獲得加分，就是做CPA考試的英語試題了。那么，對(duì)于CPA英語名詞的學(xué)習(xí)就顯得很重要了。下文是對(duì)英語名詞的介紹，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)取）
物資采購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
庫存商品Finished goods
商品進(jìn)銷差價(jià)Difference between purchase&sales of commodities
委托加工物資Consigned processiong material
委托代銷商品Consignment-out
受托代銷商品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-專用材料Project material-specific materials
工程物資-專用設(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
無形資產(chǎn)-專利權(quán)Intangible assets-patent
無形資產(chǎn)-非專利技術(shù)Intangible assets-industrial property and know-how
無形資產(chǎn)-商標(biāo)權(quán)Intangible assets-trademark rights
無形資產(chǎn)-土地使用權(quán)Intangible assets-land use rights
無形資產(chǎn)-商譽(yù)Intangible assets-goodwill
應(yīng)交稅金-營業(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
