注册会计师考试常考英语词汇_金融英语

时间:2021-07-08 00:41:15 作者: 字数:4093字

  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

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  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

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