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2017年ACCA重点考试词汇(英汉对照)

发表时间:2017-10-16 11:11 编辑:andy 告诉小伙伴:
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2017年12月ACCA考试主要考察的重点是什么?ACCA考什么?哪些词汇会在2017年12月ACCA考试中经常遇到?为了让童鞋们更好地备考2017年12月ACCA资格考试,金程老师小编给大家整理了改革后的ACCA考试词汇,希望大家重点记忆。

  2017年12月ACCA考试主要考察的重点是什么?ACCA考什么?哪些词汇会在2017年12月ACCA考试中经常遇到?为了让童鞋们更好地备考2017年12月ACCA资格考试,金程老师小编给大家整理了改革后的ACCA考试词汇,希望大家重点记忆。

  ACCA考试词汇

  流动资产Current assets

  货币资金Cash and cash equivalents

  库存现金Cash on hand

  银行存款Cash in bank

  其他货币资金Other cash and cash equivalents

  外埠存款Other city Cash in bank

  银行本票Cashier';s cheque

  银行汇票Bank draft

  信用卡Credit card

  信用证保证金L/C Guarantee deposits

  存出投资款Refundable deposits

  交易性金融资产Financial assets held for trading

  短期投资Short-term investments

  股票Short-term investments-stock

  债券Short-term investments-corporate bonds

  基金Short-term investments-corporate funds

  其他Short-term investments-other

  短期投资跌价准备Short-term investments falling price reserves

  应收款Account receivable

  应收票据Note receivable

  银行承兑汇票Bank acceptance

  商业承兑汇票Trade acceptance、

  应收股利Dividend receivable

  应收利息Interest receivable

  应收账款Account receivable

  其他应收款Other notes receivable

  坏账准备Bad debt reserves

  资产减值损失Asset impairment loss

  预付账款Advance payment

  应收补贴款Cover deficit by state subsidies of receivable

  库存资产Inventories

  物资采购Supplies purchasing

  原材料Raw materials

  包装物Wrappage

  低值易耗品Low-value consumption goods

  材料成本差异Materials cost variance

  自制半成品Semi-Finished goods

  在途物资Materials in transport

  库存商品Finished goods

  商品进销差价Differences between purchasing and selling price

  委托加工物资Work in process-outsourced

  委托代销商品Trust to and sell the goods on a commission basis

  受托代销商品Commissioned and sell the goods on a commission basis

  存货跌价准备Inventory falling price reserves

  分期收款发出商品Collect money and send out the goods by stages

  待摊费用Deferred and prepaid expenses

  长期投资Long-term investment

  长期股权投资Long-term investment on stocks

  股票投资Investment on stocks

  其他股权投资Other investment on stocks

  长期债权投资Long-term investment on bonds

  债券投资Investment on bonds

  其他债权投资Other investment on bonds

  长期投资减值准备Long-term investments depreciation reserves

  股权投资减值准备Stock rights investment depreciation reserves


  债权投资减值准备Bcreditor';s rights investment depreciation reserves 》》》ACCA四大直通班:面授+网课

  委托贷款Entrust loans

  本金Principal

  利息Interest

  减值准备Depreciation reserves

  固定资产Fixed assets

  房屋Building

  建筑物Structure

  机器设备Machinery equipment

  运输设备Transportation facilities

  工具器具Instruments and implement

  累计折旧Accumulated depreciation

  固定资产减值准备Fixed assets depreciation reserves

  房屋、建筑物减值准备Building/structure depreciation reserves

  机器设备减值准备Machinery equipment depreciation reserves

  工程物资Project goods and material

  专用材料Special-purpose material

  专用设备Special-purpose equipment

  预付大型设备款Prepayments for equipment

  为生产准备的工具及器具Preparative instruments and implement for fabricate

  在建工程Construction-in-process

  安装工程Erection works

  在安装设备Erecting equipment-in-process

  技术改造工程Technical innovation project

  大修理工程General overhaul project

  在建工程减值准备Construction-in-process depreciation reserves

  固定资产清理Liquidation of fixed assets

  无形资产Intangible assets

  专利权Patents

  非专利技术Non-Patents

  商标权Trademarks,Trade names

  著作权Copyrights

  土地使用权Tenure

  商誉Goodwill

  无形资产减值准备Intangible Assets depreciation reserves

  专利权减值准备Patent rights depreciation reserves

  商标权减值准备trademark rights depreciation reserves

  未确认融资费用Unacknowledged financial charges

  待处理财产损溢Wait deal assets loss or income

  长期待摊费用Long-term deferred and prepaid expenses

  待处理财产损溢Wait deal assets loss or income

  待处理流动资产损溢Wait deal intangible assets loss or income

  待处理固定资产损溢Wait deal fixed assets loss or income

  短期负债Current liability

  短期借款Short-term borrowing

  应付票据Notes payable

  银行承兑汇票Bank acceptance

  商业承兑汇票Trade acceptance

  应付账款Account payable

  预收账款Deposit received

  代销商品款Proxy sale goods revenue

  应付工资Accrued wages

  应付福利费Accrued welfarism

  应付股利Dividends payable

  应交税金Tax payable

  应交增值税value added tax payable

  进项税额Withholdings on VAT

  已交税金Paying tax

  转出未交增值税Unpaid VAT changeover

  减免税款Tax deduction

  销项税额Substituted money on VAT

  出口退税Tax reimbursement for export

  进项税额转出Changeover withnoldings on VAT

  出口抵减内销产品应纳税额Export deduct domestic sales goods tax

  转出多交增值税Overpaid VAT changeover

  未交增值税Unpaid VAT

  应交营业税Business tax payable

  应交消费税Consumption tax payable

  应交资源税Resources tax payable

  应交所得税Income tax payable

  应交土地增值税Increment tax on land value payable

  应交城市维护建设税Tax for maintaining and building cities payable

  应交房产税Housing property tax payable

  应交土地使用税Tenure tax payable

  应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable

  应交个人所得税Personal income tax payable

  其他应交款Other fund in conformity with paying

  其他应付款Other payables

  预提费用Drawing expense in advance

  其他负债Other liabilities

  待转资产价值Pending changerover assets value

  预计负债Anticipation liabilities

  长期负债Long-term Liabilities

  长期借款Long-term loans

  》》》想要了解更多ACCA考试资料点我咨询


  一年内到期的长期借款Long-term loans due within one year

  一年后到期的长期借款Long-term loans due over one year

  应付债券Bonds payable

  债券面值Face value,Par value

  债券溢价Premium on bonds

  债券折价Discount on bonds

  应收利息Interest receivable

  应计利息Accrued interest

  长期应付款Long-term account payable

  应付融资租赁款Accrued financial lease outlay

  一年内到期的长期应付Long-term account payable due within one year

  一年后到期的长期应付Long-term account payable over one year

  专项应付款Special payable

  一年内到期的专项应付Long-term special payable due within one year

  一年后到期的专项应付Long-term special payable over one year

  递延税款Deferral taxes

  资本Capita

  实收资本(或股本)Paid-up capital(or stock)

  实收资本Paicl-up capital

  实收股本Paid-up stock

  已归还投资Investment Returned

  资本公积Capital reserve

  资本(或股本)溢价Cpital(or Stock)premium

  接受捐赠非现金资产准备Receive non-cash donate reserve

  股权投资准备Stock right investment reserves

  拨款转入Allocate sums changeover in

  外币资本折算差额Foreign currency capital

  其他资本公积Other capital reserve

  盈余公积Surplus reserves

  法定盈余公积Legal surplus

  任意盈余公积Free surplus reserves

  法定公益金Legal public welfare fund

  储备基金Reserve fund

  企业发展基金Enterprise expension fund

  利润归还投资Profits capitalizad on return of investment


  ACCA考试交流群:263939483 ACCA微博:金程教育 微信公众号:ACCA备考

  F1-F4资料分享群:651434475

  F5-F9资料分享群:651435848

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