CPA考试中是设立英语测试的，是加分项。因此，考生在备考中如果学习一下英语名词，对于考试是很有帮助的！下面为大家详细介绍一下CPA英语名词！>>>点击领取2021年CPA备考资料大礼包（戳我免·费领取）
无形资产减值准备Impairment of intangible assets
长期待摊费用Deferred assets
未确认融资费用Unrecognized finance fees
其他长期资产Other long term assets
递延税款借项Deferred assets debits
应付票据Notes payable
应付帐款Trade creditors
预收帐款Adanvances from customers
代销商品款Consignment-in payables
其他应交款Other payable to government
其他应付款Other creditors
应付股利Proposed dividends
待转资产价值Donated assets
预计负债Accrued liabilities
应付短期债券Short-term debentures payable
其他流动负债Other current liabilities
预提费用Accrued expenses
应付工资Payroll payable
应付福利费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-担保借款Bank loans-Short term-guaranteed
一年内到期长期借款Long term loans due within one year
一年内到期长期应付款Long term payable due within one year
长期借款Bank loans-Long term
应付债券-债券面值Bond payable-Par value
应付债券-债券溢价Bond payable-Excess
应付债券-债券折价Bond payable-Discount
应付债券-应计利息Bond payable-Accrued interest
