2015USCPA考试即将开始,为了让各位考生充分备考,高顿网校小编为大家准备了资产类英文词汇学习,中英文对照学的更牢,全面掌握考试知识点。
  1、 流动资产 current assets
  111 现金及约当现金 cash and cash equivalents
  1111 库存现金 cash on hand
  1112 零用金/周转金 petty cash/revolving funds
  1113 银行存款 cash in banks
  1116 在途现金 cash in transit
  1117 约当现金 cash equivalents
  1118 其它现金及 约当现金 other cash and cash equivalents
  112 短期投资 short-term investments
  1121 短期投资 -股票 short-term investments - stock
  1122 短期投资 -短期票券 short-term investments - short-term notes and bills
  1123 短期投资 -政府债券 short-term investments - government bonds