ACCA常見(jiàn)考試詞匯【資產(chǎn)負(fù)債類(lèi)】

ACCA考試難度大都在于特別專(zhuān)業(yè)、繁多的財(cái)務(wù)英文詞匯上，對(duì)很多ACCA學(xué)員來(lái)講，克服了難以記憶的詞匯，那就邁出了ACCA考試中的一大步。那么，備考ACCA的過(guò)程中我們到底會(huì)遇到哪些難懂難記的專(zhuān)業(yè)詞匯呢？今天小編就給大家分享一下A考中常見(jiàn)的負(fù)債類(lèi)和資產(chǎn)類(lèi)詞匯。

一.資產(chǎn)類(lèi) Assets

流動(dòng)資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

庫(kù)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 Account 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 Account 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 Advance payment

應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable

庫(kù)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(kù)存商品 Finished goods

商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price

委托加工物資 Work in process - outsourced

委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis

受托代銷(xiāo)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(zhuān)用材料 Special-purpose material

專(zhuān)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(wú)形資產(chǎn) Intangible assets

專(zhuān)利權(quán) Patents

非專(zhuān)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(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

專(zhuān)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

二、負(fù)債類(lèi) Liability

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 Account payable

預(yù)收賬款 Deposit received

代銷(xiāo)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(xiāo)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(xiāo)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(chē)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 Accrued 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(zhuān)項(xiàng)應(yīng)付款 Special payable

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

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

遞延稅款 Deferral taxes

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