会计英语期末复习资料v.docVIP

PAGE 09《会计英语》期末复习资料I. Useful Phrases （短语）这个是给出中文让写英文Trading securities交易性金融资产Notes/accounts receivable 应收票据/帐款Provision for bad debts 坏帐准备Advances to suppliers 预付帐款Prepaid expenses 待摊费用(考过)Accrued expenses 预提费用Accrued payroll 应付工资Dividends payable 应付股利Provision for loss on realization of inventory 存货变现损失准备Available-for-sale securities 可供出售的金融资产Hold-to-maturity securities 持有至到期投资Long-term investment in equity 长期股权投资Long-term investment maturing within one year 一年内到期的长期投资Receivables collectible after one year 一年以上应收款项Fixed assets - cost 固定资产原价Fixed assets – net book value 固定资产净值Fixed assets –