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ACCA考試之所以會難度高通過率低,一是跟它漫長的考試周期相關(guān),因為拿下ACCA證書至少需要花費2-3年的時間,所以,對大多數(shù)人來講能夠堅定不移地走在ACCA這條路上已經(jīng)是ACCA考試當(dāng)中的佼佼者了;再者,ACCA是一個全英文的考試,很多同學(xué)表示這里的財務(wù)單詞特別晦澀難記,就算記住了單詞,往往也會記錯了它的中文含義。為了讓大家更快地掌握好ACCA考試當(dāng)中常用到的詞匯,小編給大家做一下整理,今天就幫大家一起來記憶以下關(guān)于負(fù)債資產(chǎn)當(dāng)中的那些個英語詞匯吧。
流動資產(chǎn)Current assets
貨幣資金Cash and cash equivalents
庫存現(xiàn)金Cash on hand
銀行存款Cash in bank
其他貨幣資金Other cash and cash equivalents
外埠存款Other city Cash in bank
銀行本票Cashier's cheque
銀行匯票Bank draft
信用卡Credit card
信用證保證金L/C Guarantee deposits
存出投資款Refundable deposits
交易性金融資產(chǎn)Financial assets held for trading
短期投資Short-term investments
股票Short-term investments-stock
債券Short-term investments-corporate bonds
基金Short-term investments-corporate funds
其他Short-term investments-other
短期投資跌價準(zhǔn)備Short-term investments falling price reserves
應(yīng)收款A(yù)ccount receivable
應(yīng)收票據(jù)Note receivable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance、
應(yīng)收股利Dividend receivable
應(yīng)收利息Interest receivable
應(yīng)收賬款A(yù)ccount receivable
其他應(yīng)收款Other notes receivable
壞賬準(zhǔn)備Bad debt reserves
資產(chǎn)減值損失Asset impairment loss
預(yù)付賬款A(yù)dvance payment
應(yīng)收補貼款Cover deficit by state subsidies of receivable
庫存資產(chǎn)Inventories
物資采購Supplies purchasing
原材料Raw materials
包裝物Wrappage
低值易耗品Low-value consumption goods
材料成本差異Materials cost variance
自制半成品Semi-Finished goods
在途物資Materials in transport
庫存商品Finished goods
商品進銷差價Differences between purchasing and selling price
委托加工物資Work in process-outsourced
委托代銷商品Trust to and sell the goods on a commission basis
受托代銷商品Commissioned and sell the goods on a commission basis
存貨跌價準(zhǔn)備Inventory falling price reserves
分期收款發(fā)出商品Collect money and send out the goods by stages
待攤費用Deferred and prepaid expenses
長期投資Long-term investment
長期股權(quán)投資Long-term investment on stocks
股票投資Investment on stocks
其他股權(quán)投資Other investment on stocks
長期債權(quán)投資Long-term investment on bonds
債券投資Investment on bonds
其他債權(quán)投資Other investment on bonds
長期投資減值準(zhǔn)備Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備Bcreditor's rights investment depreciation reserves
委托貸款Entrust loans
本金Principal
利息Interest
減值準(zhǔn)備Depreciation reserves
固定資產(chǎn)Fixed assets
房屋Building
建筑物Structure
機器設(shè)備Machinery equipment
運輸設(shè)備Transportation facilities
工具器具Instruments and implement
累計折舊Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備Building/structure depreciation reserves
機器設(shè)備減值準(zhǔn)備Machinery equipment depreciation reserves
工程物資Project goods and material
專用材料Special-purpose material
專用設(shè)備Special-purpose equipment
預(yù)付大型設(shè)備款Prepayments for equipment
為生產(chǎn)準(zhǔn)備的工具及器具Preparative instruments and implement for fabricate
在建工程Construction-in-process
安裝工程Erection works
在安裝設(shè)備Erecting equipment-in-process
技術(shù)改造工程Technical innovation project
大修理工程General overhaul project
在建工程減值準(zhǔn)備Construction-in-process depreciation reserves
固定資產(chǎn)清理Liquidation of fixed assets
無形資產(chǎn)Intangible assets
專利權(quán)Patents
非專利技術(shù)Non-Patents
商標(biāo)權(quán)Trademarks,Trade names
著作權(quán)Copyrights
土地使用權(quán)Tenure
商譽Goodwill
無形資產(chǎn)減值準(zhǔn)備Intangible Assets depreciation reserves
專利權(quán)減值準(zhǔn)備Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves
未確認(rèn)融資費用Unacknowledged financial charges
待處理財產(chǎn)損溢Wait deal assets loss or income
長期待攤費用Long-term deferred and prepaid expenses
待處理財產(chǎn)損溢Wait deal assets loss or income
待處理流動資產(chǎn)損溢Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢Wait deal fixed assets loss or income
短期負(fù)債Current liability
短期借款Short-term borrowing
應(yīng)付票據(jù)Notes payable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance
應(yīng)付賬款A(yù)ccount payable
預(yù)收賬款Deposit received
代銷商品款Proxy sale goods revenue
應(yīng)付工資Accrued wages
應(yīng)付福利費Accrued welfarism
應(yīng)付股利Dividends payable
應(yīng)交稅金Tax payable
應(yīng)交增值稅value added tax payable
進項稅額Withholdings on VAT
已交稅金Paying tax
轉(zhuǎn)出未交增值稅Unpaid VAT changeover
減免稅款Tax deduction
銷項稅額Substituted money on VAT
出口退稅Tax reimbursement for export
進項稅額轉(zhuǎn)出Changeover withnoldings on VAT
出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Export deduct domestic sales goods tax
轉(zhuǎn)出多交增值稅Overpaid VAT changeover
未交增值稅Unpaid VAT
應(yīng)交營業(yè)稅Business tax payable
應(yīng)交消費稅Consumption tax payable
應(yīng)交資源稅Resources tax payable
應(yīng)交所得稅Income tax payable
應(yīng)交土地增值稅Increment tax on land value payable
應(yīng)交城市維護建設(shè)稅Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅Housing property tax payable
應(yīng)交土地使用稅Tenure tax payable
應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable
應(yīng)交個人所得稅Personal income tax payable
其他應(yīng)交款Other fund in conformity with paying
其他應(yīng)付款Other payables
預(yù)提費用Drawing expense in advance
其他負(fù)債Other liabilities
待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value
預(yù)計負(fù)債Anticipation liabilities
長期負(fù)債Long-term Liabilities
長期借款Long-term loans
一年內(nèi)到期的長期借款Long-term loans due within one year
一年后到期的長期借款Long-term loans due over one year
應(yīng)付債券Bonds payable
債券面值Face value,Par value
債券溢價Premium on bonds
債券折價Discount on bonds
應(yīng)收利息Interest receivable
應(yīng)計利息Accrued interest
長期應(yīng)付款Long-term account payable
應(yīng)付融資租賃款A(yù)ccrued financial lease outlay
一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year
一年后到期的長期應(yīng)付Long-term account payable over one year
專項應(yīng)付款Special payable
一年內(nèi)到期的專項應(yīng)付Long-term special payable due within one year
一年后到期的專項應(yīng)付Long-term special payable over one year
遞延稅款Deferral taxes
以上就是關(guān)于ACCA考試英語詞匯方面的詞匯,大家可以花費一些心思好好去記憶一下。因為這些都是在考試當(dāng)中經(jīng)常會遇到的。當(dāng)然,如您還有其他問題,點擊下方按鈕即可申請專業(yè)教務(wù)老師為你一對一為你答疑解惑;如您是初次了解并對ACCA感興趣,那么也歡迎您點擊下方按鈕提交信息,我們將有專業(yè)的輔導(dǎo)老師與您取得聯(lián)系,為您提供準(zhǔn)確地注冊報考指導(dǎo)服務(wù)。
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