ACCA是一個(gè)必須在全英文的環(huán)境下考試的國(guó)際證書，要想通過ACCA考試，我們必須要克服語言的障礙。以下是ACCA考試當(dāng)中至常用到的專業(yè)詞匯，希望大家可以好好記下。

流動(dòng)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(jià)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(bǔ)貼款Cover deficit by state subsidies of receivable

庫存資產(chǎn)Inventories

物資采購(gòu)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(jìn)銷差價(jià)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(jià)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(fèi)用Deferred and prepaid expenses

長(zhǎng)期投資Long-term investment

長(zhǎng)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(zhǎng)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(zhǎng)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(jī)器設(shè)備Machinery equipment

運(yùn)輸設(shè)備Transportation facilities

工具器具Instruments and implement

累計(jì)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(jī)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(yù)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(fèi)用Unacknowledged financial charges

待處理財(cái)產(chǎn)損溢Wait deal assets loss or income

長(zhǎng)期待攤費(fèi)用Long-term deferred and prepaid expenses

待處理財(cái)產(chǎn)損溢Wait deal assets loss or income

待處理流動(dòng)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(fèi)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(jìn)項(xiàng)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(xiàng)稅額Substituted money on VAT

出口退稅Tax reimbursement for export

進(jìn)項(xiàng)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(yíng)業(yè)稅Business tax payable

應(yīng)交消費(fèi)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(hù)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(gè)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(fèi)用Drawing expense in advance

其他負(fù)債Other liabilities

待轉(zhuǎn)資產(chǎn)價(jià)值Pending changerover assets value

預(yù)計(jì)負(fù)債Anticipation liabilities

長(zhǎng)期負(fù)債Long-term Liabilities

長(zhǎng)期借款Long-term loans

一年內(nèi)到期的長(zhǎng)期借款Long-term loans due within one year

一年后到期的長(zhǎng)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(jià)Premium on bonds

債券折價(jià)Discount on bonds

應(yīng)收利息Interest receivable

應(yīng)計(jì)利息Accrued interest

長(zhǎng)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(zhǎng)期應(yīng)付Long-term account payable due within one year

一年后到期的長(zhǎng)期應(yīng)付Long-term account payable over one year

專項(xiàng)應(yīng)付款Special payable

一年內(nèi)到期的專項(xiàng)應(yīng)付Long-term special payable due within one year

一年后到期的專項(xiàng)應(yīng)付Long-term special payable over one year

遞延稅款Deferral taxes

資本Capita

實(shí)收資本(或股本)Paid-up capital(or stock)

實(shí)收資本Paicl-up capital

實(shí)收股本Paid-up stock

已歸還投資Investment Returned

資本公積Capital reserve

資本(或股本)溢價(jià)Cpital(or Stock)premium

接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receive non-cash donate reserve

股權(quán)投資準(zhǔn)備Stock right investment reserves

撥款轉(zhuǎn)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(chǔ)備基金Reserve fund

企業(yè)發(fā)展基金Enterprise expension fund

利潤(rùn)歸還投資Profits capitalizad on return of investment

    ACCA所涉及的考試詞匯略多，對(duì)于英語水平并不是很高的人可能會(huì)有一定的難度，不過，好在ACCA考試成績(jī)將會(huì)忽略我們答題過程中存在的語法問題。因此，只要我們能夠準(zhǔn)確地將知識(shí)點(diǎn)答對(duì)，那么，備考甚至說取得好的成績(jī)也都是有可能的。

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