2015USCPA考試即將開始，為了讓各位考生充分備考，高頓網(wǎng)校小編為大家準備了資產(chǎn)類英文詞匯學習，中英文對照學的更牢，全面掌握考試知識點。
　　1147 應收帳款 -關系人 accounts receivable - related parties
　　1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它應收款 other receivables
　　1181 應收出售遠匯款 forward exchange contract receivable
　　1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠匯折價 discount on forward ex-change contract
　　1184 應收收益 earned revenue receivable
　　1185 應收退稅款 income tax refund receivable
　　1187 其它應收款 - 關系人 other receivables - related parties
　　1188 其它應收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
　　121~122 存貨 inventories
　　1211 商品存貨 merchandise inventory
　　1212 寄銷商品 consigned goods