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

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(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

長期投資減值準備Long-term investments depreciation reserves

股權(quán)投資減值準備Stock rights investment depreciation reserves

債權(quán)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(shù)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(quán)Patents

非專利技術(shù)Non-Patents

商標權(quán)Trademarks,Trade names

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽Goodwill

無形資產(chǎn)減值準備Intangible Assets depreciation reserves

專利權(quán)減值準備Patent rights depreciation reserves

商標權(quán)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

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(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(zhuǎn)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(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(nèi)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(nèi)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

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

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(quán)投資準備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

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

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