24周年

財稅實務 高薪就業(yè) 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.20 蘋果版本:8.7.20

開發(fā)者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

?ACCA考試中的常見詞匯

來源: 正保會計網(wǎng)校 編輯:正保會計網(wǎng)校 2019/06/06 16:25:10 字體:

    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。

2019年ACCA試題/考綱/單詞表免費領

點擊下方完善信息,即可免費領取ACCA全科試題/考綱電子資料,更快備考哦~

  

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰(zhàn)略商業(yè)領袖》

    何 文主講:《SBL 戰(zhàn)略商業(yè)領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - m.yinshua168.com.cn All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號