CPA考試中是設(shè)立英語測試的,是加分項(xiàng)。因此,考生在備考中如果學(xué)習(xí)一下英語名詞,對于考試是很有幫助的!下面為大家詳細(xì)介紹一下CPA英語名詞!>>>點(diǎn)擊領(lǐng)取2021年CPA備考資料大禮包(戳我免·費(fèi)領(lǐng)?。?/span>
無形資產(chǎn)減值準(zhǔn)備Impairment of intangible assets
長期待攤費(fèi)用Deferred assets
未確認(rèn)融資費(fèi)用Unrecognized finance fees
其他長期資產(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)到期長期借款Long term loans due within one year
一年內(nèi)到期長期應(yīng)付款Long term payable due within one year
長期借款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Bond payable-Excess
應(yīng)付債券-債券折價Bond payable-Discount
應(yīng)付債券-應(yīng)計(jì)利息Bond payable-Accrued interest