ACCA常見考試詞匯【資產(chǎn)負債類】

ACCA考試難度大都在于特別專業(yè)、繁多的財務英文詞匯上，對很多ACCA學員來講，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的過程中我們到底會遇到哪些難懂難記的專業(yè)詞匯呢？今天小編就給大家分享一下A考中常見的負債類和資產(chǎn)類詞匯。

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(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

如對ACCA感興趣，歡迎點擊下方按鈕提交您的個人信息，我們將有專業(yè)的輔導老師依據(jù)您的條件進行一對一的報考預評估。