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。
　　1147 应收帐款 -关系人 accounts receivable - related parties
　　1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它应收款 other receivables
　　1181 应收出售远汇款 forward exchange contract receivable
　　1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
　　1183 买卖远汇折价 discount on forward ex-change contract
　　1184 应收收益 earned revenue receivable
　　1185 应收退税款 income tax refund receivable
　　1187 其它应收款 - 关系人 other receivables - related parties
　　1188 其它应收款 - 其它 other receivables - other
　　1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
　　121~122 存货 inventories
　　1211 商品存货 merchandise inventory
　　1212 寄销商品 consigned goods