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注册会计师考试常考英语词汇 short-terminvestment 短期投资 short- 短期投资跌价准备 terminvestmentsfallingpricereserve notesreceivable 应收票据 dividendreceivable 应收股利 interestreceivable 应收利息 accountsreceivable 应收帐款 baddebtreserve 坏帐准备 advancemoney 预付帐款 coverdeficitreceivablefromstatesubsidize 应收补贝占款 othernotesreceivable 其他应收款 materialsintransit 在途物资 rawmaterials 原材料 wrappage 包装物 low-valueconsumptiongoods 低值易耗品 finishedgoods 库存商品 workinprocess-outsourced 委托力口工物资 trusttoandsellthegoodsonacommissionbasis 委托代销商品 受托代销商品 commissionedandsellthegoodsonacommissionbasis