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目前正值美国CPA考试Q3九月份考期备考期,AICPA考生们要充分利用手中的备考资料来学习备考,还没有准备好的小伙伴可以报名Q4考期!今天,小编整理了一波USCPA考试常见词汇,你们掌握了吗?
流动资产 current assets
其它现金及约当现金 other cash and cash equivalents
短期投资 short-term investments
应收票据 notes receivable
应收票据 notes receivablehand
零用金/周转金 petty cash/revolving funds
银行存款 cash in banks
在途现金 cash in transit
约当现金 cash equivalents
应收票据贴现 discounted notes receivable
现金及约当现金 cash and cash equivalents
库存现金 cash on
其它应收票据 other notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
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