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ACCA财务英语单词有哪些?怎么学习?

作者:泽稷教育ACCA 2020-08-15 12:03
 
  ACCA财务英语单词有哪些?怎么学习?很多刚刚开始了解ACCA的小伙伴知道ACCA考试采用的是全英文的考试形式,所以对于很多英语好与不好的同学基础是差不多的,因为ACCA采用的是财务英语的方式,那么很多刚刚开始了解ACCA的小伙伴问泽稷小编ACCA财务英语单词有哪些?怎么学习?下面泽稷小编来帮你解答。
 
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  一.资产类Assets 
 
  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
 
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  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
 
  委托贷款Entrust loans
 
  本金Principal
 
  利息Interest
 
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  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
 
 
  二、负债类Liability
 
  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
 
  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
 
  以上是泽稷小编分享的关于ACCA财务英语单词有哪些,怎么学习的解答,如果想关注更多的ACCA考试资讯及考试公告,请咨询或登录泽稷ACCA》》泽稷ACCA2020年泽稷网校ACCA通关资料大礼包免费领取(同学们要留下真实信息以便小编发送哦~)
 
  相关文章:ACCA是什么

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