下面是考试啦小编整理的注册 会计 师考试常考 英语 词汇, 希望对大家有帮助。
短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve
应收票据 notes receivable
应收股利 dividend receivable
应收利息 interest receivable
应收帐款 accounts receivable
坏帐准备 bad debt reserve
预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize
其他应收款 other notes receivable
在途物资 materials in transit
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
库存商品 finished goods
委托加工物资 work in process-outsourced
委托代销商品 trust to and sell the goods on a commission basis
…… 此处隐藏1668字 ……
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类 assets
现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent