2015USCPA考試即將開始,為了讓各位考生充分備考,高頓網(wǎng)校小編為大家準(zhǔn)備了資產(chǎn)類英文詞匯學(xué)習(xí),中英文對(duì)照學(xué)的更牢,全面掌握考試知識(shí)點(diǎn)。
  1260 預(yù)付款項(xiàng) prepayments
  1261 預(yù)付貨款 prepayment for purchases
  1268 其它預(yù)付款項(xiàng) other prepayments
  128~129 其它流動(dòng)資產(chǎn) other current assets
  1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)
  1282 留抵稅額 excess VAT paid (or overpaid VAT)
  1283 暫付款 temporary payments
  1284 代付款 payment on behalf of others
  1285 員工借支 advances to employees
  1286 存出保證金 refundable deposits
  1287 受限制存款 certificate of deposit-restricted
  1291 遞延所得稅資產(chǎn) deferred income tax assets
  1292 遞延兌換損失 deferred foreign exchange losses
  1293 業(yè)主(股東)往來 owners^(stockholders^) current account
  1294 同業(yè)往來 current account with others
  1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other