注會(huì)考試英文測(cè)試詞匯整理(十)

字號(hào):

凈利潤(rùn)(net income)
    應(yīng)付利潤(rùn)(profit payable)
    收益?zhèn)╥ncome bonds)
    利息資本化(capitalization of interests)
    預(yù)付賬款(advance to supplier)
    其他應(yīng)收款(other receivables)
    現(xiàn)金(cash)
    公司債券發(fā)行(corporate bond floatation)
    應(yīng)付工資(wages payable)
    實(shí)收資本(paid-in capital)
    盈余公積(surplus reserves)
    股利(dividend)
    應(yīng)交稅金(taxes payable)
    負(fù)商譽(yù)(negative goodwill)
    費(fèi)用的確認(rèn)(recognition of expense)
    短期投資(temporary investment)
    專有技術(shù)(know-how)
    專營(yíng)權(quán)(franchises)
    資本公積(capital reserves)
    自然資源(natural resources)
    存貨(inventory)
    償債基金(sinking fund)