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?ACCA考試中的常見詞匯
ACCA考試是全英文的，無論是從教材，還是考試，都是要在全英文的環(huán)境下進行。因此，要想考過ACCA，那么就必須要搞定ACCA考試中常見的那些專業(yè)詞匯。今天小編就給大家總結了些考試中至常見到的英語詞匯，希望大家可以好好掌握。
一.資產(chǎn)類Assets
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
短期投資跌價準備Short-term investments falling price reserves
應收款Account receivable
應收票據(jù)Note receivable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance、
應收股利Dividend receivable
應收利息Interest receivable
應收賬款Account receivable
其他應收款Other notes receivable
壞賬準備Bad debt reserves
資產(chǎn)減值損失Asset impairment loss
預付賬款Advance payment
應收補貼款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
長期股權投資Long-term investment on stocks
股票投資Investment on stocks
其他股權投資Other investment on stocks
長期債權投資Long-term investment on bonds
債券投資Investment on bonds
其他債權投資Other investment on bonds
長期投資減值準備Long-term investments depreciation reserves
股權投資減值準備Stock rights investment depreciation reserves
債權投資減值準備Bcreditor's rights investment depreciation reserves
委托貸款Entrust loans
本金Principal
利息Interest
減值準備Depreciation reserves
固定資產(chǎn)Fixed assets
房屋Building
建筑物Structure
機器設備Machinery equipment
運輸設備Transportation facilities
工具器具Instruments and implement
累計折舊Accumulated depreciation
固定資產(chǎn)減值準備Fixed assets depreciation reserves
房屋、建筑物減值準備Building/structure depreciation reserves
機器設備減值準備Machinery equipment depreciation reserves
工程物資Project goods and material
專用材料Special-purpose material
專用設備Special-purpose equipment
預付大型設備款Prepayments for equipment
為生產(chǎn)準備的工具及器具Preparative instruments and implement for fabricate
在建工程Construction-in-process
安裝工程Erection works
在安裝設備Erecting equipment-in-process
技術改造工程Technical innovation project
大修理工程General overhaul project
在建工程減值準備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Patents
非專利技術Non-Patents
商標權Trademarks,Trade names
著作權Copyrights
土地使用權Tenure
商譽Goodwill
無形資產(chǎn)減值準備Intangible Assets depreciation reserves
專利權減值準備Patent rights depreciation reserves
商標權減值準備trademark rights depreciation reserves
未確認融資費用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
二、負債類Liability
短期負債Current liability
短期借款Short-term borrowing
應付票據(jù)Notes payable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance
應付賬款Account payable
預收賬款Deposit received
代銷商品款Proxy sale goods revenue
應付工資Accrued wages
應付福利費Accrued welfarism
應付股利Dividends payable
應交稅金Tax payable
應交增值稅value added tax payable
進項稅額Withholdings on VAT
已交稅金Paying tax
轉出未交增值稅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
進項稅額轉出Changeover withnoldings on VAT
出口抵減內銷產(chǎn)品應納稅額Export deduct domestic sales goods tax
轉出多交增值稅Overpaid VAT changeover
未交增值稅Unpaid VAT
應交營業(yè)稅Business tax payable
應交消費稅Consumption tax payable
應交資源稅Resources tax payable
應交所得稅Income tax payable
應交土地增值稅Increment tax on land value payable
應交城市維護建設稅Tax for maintaining and building cities payable
應交房產(chǎn)稅Housing property tax payable
應交土地使用稅Tenure tax payable
應交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable
應交個人所得稅Personal income tax payable
其他應交款Other fund in conformity with paying
其他應付款Other payables
預提費用Drawing expense in advance
其他負債Other liabilities
待轉資產(chǎn)價值Pending changerover assets value
預計負債Anticipation liabilities
長期負債Long-term Liabilities
長期借款Long-term loans
一年內到期的長期借款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
應收利息Interest receivable
應計利息Accrued interest
長期應付款Long-term account payable
應付融資租賃款Accrued financial lease outlay
一年內到期的長期應付Long-term account payable due within one year
一年后到期的長期應付Long-term account payable over one year
專項應付款Special payable
一年內到期的專項應付Long-term special payable due within one year
一年后到期的專項應付Long-term special payable over one year
遞延稅款Deferral taxes
三、所有者權益類OWNERS''EQUITY
資本Capita
實收資本(或股本)Paid-up capital(or stock)
實收資本Paicl-up capital
實收股本Paid-up stock
已歸還投資Investment Returned
公積
資本公積Capital reserve
資本(或股本)溢價Cpital(or Stock)premium
接受捐贈非現(xiàn)金資產(chǎn)準備Receive non-cash donate reserve
股權投資準備Stock right investment reserves
撥款轉入Allocate sums changeover in
外幣資本折算差額Foreign currency capital
其他資本公積Other capital reserve
盈余公積Surplus reserves
法定盈余公積Legal surplus
任意盈余公積Free surplus reserves
法定公益金Legal public welfare fund
儲備基金Reserve fund
企業(yè)發(fā)展基金Enterprise expension fund
利潤歸還投資Profits capitalizad on return of investment
潤Profits
本年利潤Current year profits
利潤分配Profit distribution
其他轉入Other chengeover in
提取法定盈余公積Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取儲備基金Withdrawal reserve fund
提取企業(yè)發(fā)展基金Withdrawal reserve for business expansion
提取職工獎勵及福利基金Withdrawal staff and workers''bonus and welfare fund
利潤歸還投資Profits capitalizad on return of investment
應付優(yōu)先股股利Preferred Stock dividends payable
提取任意盈余公積Withdrawal other common accumulation fund
應付普通股股利Common Stock dividends payable
轉作資本(或股本)的普通股股利Common Stock dividends change to assets(or stock)
未分配利潤Undistributed profit
四、成本類Cost
生產(chǎn)成本Cost of manufacture
基本生產(chǎn)成本Base cost of manufacture
輔助生產(chǎn)成本Auxiliary cost of manufacture
制造費用Manufacturing overhead
材料費Materials
管理人員工資Executive Salaries
獎金Wages
退職金Retirement allowance
補貼Bonus
外保勞務費Outsourcing fee
福利費Employee benefits/welfare
會議費Coferemce
加班餐費Special duties
市內交通費Business traveling
通訊費Correspondence
電話費Correspondence
水電取暖費Water and Steam
稅費Taxes and dues
租賃費Rent
管理費Maintenance
車輛維護費Vehicles maintenance
油料費Vehicles maintenance
培訓費Education and training
接待費Entertainment
圖書、印刷費Books and printing
運費Transpotation
保險費Insurance premium
支付手續(xù)費Commission
雜費Sundry charges
折舊費Depreciation expense
機物料消耗Article of consumption
勞動保護費Labor protection fees
季節(jié)性停工損失Loss on seasonality cessation
勞務成本Service costs
五、損益類Profit and loss
收入Income
業(yè)務收入OPERATING INCOME
主營業(yè)務收入Prime operating revenue
產(chǎn)品銷售收入Sales revenue
服務收入Service revenue
其他業(yè)務收入Other operating revenue
材料銷售Sales materials
代購代售
包裝物出租Wrappage lease
出讓資產(chǎn)使用權收入Remise right of assets revenue
返還所得稅Reimbursement of income tax
其他收入Other revenue
公允價值變動損益Profit and loss arising from fair value changes
持有至到期投資Held-to-maturity investment
投資收益Investment income
攤余成本Amortized cost
短期投資收益Current investment income
長期投資收益Long-term investment income
計提的委托貸款減值準備Withdrawal of entrust loans reserves
補貼收入Subsidize revenue
國家扶持補貼收入Subsidize revenue from country
其他補貼收入Other subsidize revenue
營業(yè)外收入NON-OPERATING INCOME
非貨幣性交易收益Non-cash deal income
現(xiàn)金溢余Cash overage
處置固定資產(chǎn)凈收益Net income on disposal of fixed assets
出售無形資產(chǎn)收益Income on sales of intangible assets
固定資產(chǎn)盤盈Fixed assets inventory profit
罰款凈收入Net amercement income
支出Outlay
業(yè)務支出Revenue charges
主營業(yè)務成本Operating costs
產(chǎn)品銷售成本Cost of goods sold
服務成本Cost of service
主營業(yè)務稅金及附加Tax and associate charge
營業(yè)稅Sales tax
消費稅Consumption tax
城市維護建設稅Tax for maintaining and building cities
資源稅Resources tax
土地增值稅Increment tax on land value
其他業(yè)務支出Other business expense
銷售其他材料成本Other cost of material sale
其他勞務成本Other cost of service
其他業(yè)務稅金及附加費Other tax and associate charge
費用Expenses
營業(yè)費用Operating expenses
代銷手續(xù)費Consignment commission charge
運雜費Transpotation
保險費Insurance premium
展覽費Exhibition fees
廣告費Advertising fees
管理費用Administrative expenses
職工工資Staff Salaries
修理費Repair charge
低值易耗攤銷Article of consumption
辦公費Office allowance
差旅費Travelling expense
工會經(jīng)費Labour union expenditure
研究與開發(fā)費Research and development expense
福利費Employee benefits/welfare
職工教育經(jīng)費Personnel education
待業(yè)保險費Unemployment insurance
勞動保險費Labour insurance
醫(yī)療保險費Medical insurance
會議費Coferemce
聘請中介機構費Intermediary organs
咨詢費Consult fees
訴訟費Legal cost
業(yè)務招待費Business entertainment
技術轉讓費Technology transfer fees
礦產(chǎn)資源補償費Mineral resources compensation fees
排污費Pollution discharge fees
房產(chǎn)稅Housing property tax
車船使用稅Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅Tenure tax
印花稅Stamp tax
財務費用Finance charge
利息支出Interest exchange
匯兌損失Foreign exchange loss
各項手續(xù)費Charge for trouble
各項專門借款費用Special-borrowing cost
營業(yè)外支出Nonbusiness expenditure
捐贈支出Donation outlay
減值準備金Depreciation reserves
非常損失Extraordinary loss
處理固定資產(chǎn)凈損失Net loss on disposal of fixed assets
出售無形資產(chǎn)損失Loss on sales of intangible assets
固定資產(chǎn)盤虧Fixed assets inventory loss
債務重組損失Loss on arrangement
罰款支出Amercement outlay
所得稅Income tax
以前年度損益調整Prior year income adjust ment
應交稅費-應交所得稅Tax payable-income tax payable
應交稅費-應交增值稅(進項稅額)Tax payable-VAT(input VAT)
應交稅費-應交增值稅(銷項稅額）Tax payable-VAT(output VAT)
應交稅費-應交增值稅(出口退稅）Tax payable-VAT(refund of export duty)
應交稅費-應交增值稅(進項稅額轉出）Tax payable-VAT(transfer-out of input VAT)
應交稅費-應交增值稅(已交稅金）Tax payable-VAT(taxes paid)
應交稅費-應交增值稅(轉出未交增值稅）Tax payable-VAT(transfer-out of unpaid VAT)
應交稅費-應交增值稅(轉出多交增值稅）Tax payable-VAT(transfer-out of overpaid VAT)
應交稅費-應交增值稅(減免稅款）Tax payable-VAT(VAT deductions and exemptions)
應交稅費-應交增值稅(出口抵減內銷產(chǎn)品應納稅額)Tax payable-VAT(export duty deductible from taxes payable on domestic sales)
應交稅費-應交營業(yè)稅Tax payable-business tax payable
應交稅費-應交消費稅Tax payable-excise tax payable
以上為ACCA考試中的常詞匯信息，如需下載歷年試題/考綱等學習資源，可以點擊下方按鈕申請。如要了解更多ACCA報考信息，可以點擊在線咨詢，我們將有專業(yè)的輔導老師為您提供注冊、報考等全方位指導服務。
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