学好CPA英语名词,CPA考试获得加分!

想要在CPA考试中额外获得加分,就是做CPA考试的英语试题了。那么,对于CPA英语名词的学习就显得很重要了。下文是对英语名词的介绍,一起看看吧!>>>点击领取2021年CPA备考资料大礼包(戳我免·费领取)

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物资采购Purchase

原材料Raw materials

包装物Packing materials

低值易耗品Low value consumbles

材料成本差异Material cost difference

自制半成品Self-manufactured goods

库存商品Finished goods

商品进销差价Difference between purchase&sales of commodities

委托加工物资Consigned processiong material

委托代销商品Consignment-out

受托代销商品Consignment-in

分期收款发出商品Goods on instalment sales

存货跌价准备Provision for obsolete stocks

待摊费用Prepaid expenses

待处理流动资产损益Unsettled G/L on current assets

待处理固定资产损益Unsettled G/L on fixed assets

委托贷款-本金Consignment loan-principle

委托贷款-利息Consignment loan-interest

委托贷款-减值准备Consignment loan-provision

固定资产-房屋建筑物Fixed assets-Buildings

固定资产-机器设备Fixed assets-Plant and machinery

固定资产-电子设备、器具及家具Fixed assets-Electronic Equipment,furniture and fixtures

固定资产-运输设备Fixed assets-Automobiles

累计折旧Accumulated depreciation

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固定资产减值准备Impairment of fixed assets

工程物资-专用材料Project material-specific materials

工程物资-专用设备Project material-specific equipment

工程物资-预付大型设备款Project material-prepaid for equipment

工程物资-为生产准备的工具及器具Project material-tools and facilities for production

在建工程Construction in progress

在建工程减值准备Impairment of construction in progress

固定资产清理Disposal of fixed assets

无形资产-专利权Intangible assets-patent

无形资产-非专利技术Intangible assets-industrial property and know-how

无形资产-商标权Intangible assets-trademark rights

无形资产-土地使用权Intangible assets-land use rights

无形资产-商誉Intangible assets-goodwill

应交税金-营业税Tax payable-business tax

应交税金-消费税Tax payable-consumable tax

应交税金-其他Tax payable-others

递延税款贷项Deferred taxation credit

股本Share capital

已归还投资Investment returned