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)。
　　1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
　　1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它應(yīng)收款 other receivables
　　1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
　　1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract
　　1184 應(yīng)收收益 earned revenue receivable
　　1185 應(yīng)收退稅款 income tax refund receivable
　　1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
　　1188 其它應(yīng)收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應(yīng)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