正在進行ACCA備考的同學(xué)們要注意了澤稷小編今天可是為同學(xué)們準(zhǔn)備了一份重要的資料,它就是ACCA考試必備財會英文詞匯,這些這些詞匯是同學(xué)們一定要掌握的,所以還請同學(xué)們做好筆記,盡早開始學(xué)習(xí)吧。
ACCA考試必備財會英文詞匯(上)
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(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(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(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
機器設(shè)備Machinery equipment
運輸設(shè)備Transportation facilities
工具器具Instruments and implement
累計折舊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
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