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及時(shí)接收考試資訊及
備考信息
?ACCA考試中的常見詞匯
ACCA考試是全英文的，無論是從教材，還是考試，都是要在全英文的環(huán)境下進(jìn)行。因此，要想考過ACCA，那么就必須要搞定ACCA考試中常見的那些專業(yè)詞匯。今天小編就給大家總結(jié)了些考試中至常見到的英語詞匯，希望大家可以好好掌握。
一.資產(chǎn)類Assets
流動(dòng)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(jià)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(bǔ)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(jìn)銷差價(jià)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(jià)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(fèi)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(jī)器設(shè)備Machinery equipment
運(yùn)輸設(shè)備Transportation facilities
工具器具Instruments and implement
累計(jì)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(jī)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(yù)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(fèi)用Unacknowledged financial charges
待處理財(cái)產(chǎn)損溢Wait deal assets loss or income
長期待攤費(fèi)用Long-term deferred and prepaid expenses
待處理財(cái)產(chǎn)損溢Wait deal assets loss or income
待處理流動(dòng)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(fù)債類Liability
短期負(fù)債Current liability
短期借款Short-term borrowing
應(yīng)付票據(jù)Notes payable
銀行承兌匯票Bank acceptance
商業(yè)承兌匯票Trade acceptance
應(yīng)付賬款A(yù)ccount payable
預(yù)收賬款Deposit received
代銷商品款Proxy sale goods revenue
應(yīng)付工資Accrued wages
應(yīng)付福利費(fèi)Accrued welfarism
應(yīng)付股利Dividends payable
應(yīng)交稅金Tax payable
應(yīng)交增值稅value added tax payable
進(jìn)項(xiàng)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(xiàng)稅額Substituted money on VAT
出口退稅Tax reimbursement for export
進(jìn)項(xiàng)稅額轉(zhuǎn)出Changeover withnoldings on VAT
出口抵減內(nèi)銷產(chǎn)品應(yīng)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(yīng)交營業(yè)稅Business tax payable
應(yīng)交消費(fèi)稅Consumption tax payable
應(yīng)交資源稅Resources tax payable
應(yīng)交所得稅Income tax payable
應(yīng)交土地增值稅Increment tax on land value payable
應(yīng)交城市維護(hù)建設(shè)稅Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅Housing property tax payable
應(yīng)交土地使用稅Tenure tax payable
應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable
應(yīng)交個(gè)人所得稅Personal income tax payable
其他應(yīng)交款Other fund in conformity with paying
其他應(yīng)付款Other payables
預(yù)提費(fèi)用Drawing expense in advance
其他負(fù)債Other liabilities
待轉(zhuǎn)資產(chǎn)價(jià)值Pending changerover assets value
預(yù)計(jì)負(fù)債Anticipation liabilities
長期負(fù)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(yīng)付債券Bonds payable
債券面值Face value,Par value
債券溢價(jià)Premium on bonds
債券折價(jià)Discount on bonds
應(yīng)收利息Interest receivable
應(yīng)計(jì)利息Accrued interest
長期應(yīng)付款Long-term account payable
應(yīng)付融資租賃款A(yù)ccrued financial lease outlay
一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year
一年后到期的長期應(yīng)付Long-term account payable over one year
專項(xiàng)應(yīng)付款Special payable
一年內(nèi)到期的專項(xiàng)應(yīng)付Long-term special payable due within one year
一年后到期的專項(xiàng)應(yīng)付Long-term special payable over one year
遞延稅款Deferral taxes
三、所有者權(quán)益類OWNERS''EQUITY
資本Capita
實(shí)收資本(或股本)Paid-up capital(or stock)
實(shí)收資本Paicl-up capital
實(shí)收股本Paid-up stock
已歸還投資Investment Returned
公積
資本公積Capital reserve
資本(或股本)溢價(jià)Cpital(or Stock)premium
接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receive non-cash donate reserve
股權(quán)投資準(zhǔn)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(chǔ)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
潤Profits
本年利潤C(jī)urrent year profits
利潤分配Profit distribution
其他轉(zhuǎn)入Other chengeover in
提取法定盈余公積Withdrawal legal surplus
提取法定公益金Withdrawal legal public welfare funds
提取儲(chǔ)備基金Withdrawal reserve fund
提取企業(yè)發(fā)展基金Withdrawal reserve for business expansion
提取職工獎(jiǎng)勵(lì)及福利基金Withdrawal staff and workers''bonus and welfare fund
利潤歸還投資Profits capitalizad on return of investment
應(yīng)付優(yōu)先股股利Preferred Stock dividends payable
提取任意盈余公積Withdrawal other common accumulation fund
應(yīng)付普通股股利Common Stock dividends payable
轉(zhuǎn)作資本(或股本)的普通股股利Common Stock dividends change to assets(or stock)
未分配利潤Undistributed profit
四、成本類Cost
生產(chǎn)成本Cost of manufacture
基本生產(chǎn)成本Base cost of manufacture
輔助生產(chǎn)成本Auxiliary cost of manufacture
制造費(fèi)用Manufacturing overhead
材料費(fèi)Materials
管理人員工資Executive Salaries
獎(jiǎng)金Wages
退職金Retirement allowance
補(bǔ)貼Bonus
外保勞務(wù)費(fèi)Outsourcing fee
福利費(fèi)Employee benefits/welfare
會(huì)議費(fèi)Coferemce
加班餐費(fèi)Special duties
市內(nèi)交通費(fèi)Business traveling
通訊費(fèi)Correspondence
電話費(fèi)Correspondence
水電取暖費(fèi)Water and Steam
稅費(fèi)Taxes and dues
租賃費(fèi)Rent
管理費(fèi)Maintenance
車輛維護(hù)費(fèi)Vehicles maintenance
油料費(fèi)Vehicles maintenance
培訓(xùn)費(fèi)Education and training
接待費(fèi)Entertainment
圖書、印刷費(fèi)Books and printing
運(yùn)費(fèi)Transpotation
保險(xiǎn)費(fèi)Insurance premium
支付手續(xù)費(fèi)Commission
雜費(fèi)Sundry charges
折舊費(fèi)Depreciation expense
機(jī)物料消耗Article of consumption
勞動(dòng)保護(hù)費(fèi)Labor protection fees
季節(jié)性停工損失Loss on seasonality cessation
勞務(wù)成本Service costs
五、損益類Profit and loss
收入Income
業(yè)務(wù)收入OPERATING INCOME
主營業(yè)務(wù)收入Prime operating revenue
產(chǎn)品銷售收入Sales revenue
服務(wù)收入Service revenue
其他業(yè)務(wù)收入Other operating revenue
材料銷售Sales materials
代購代售
包裝物出租Wrappage lease
出讓資產(chǎn)使用權(quán)收入Remise right of assets revenue
返還所得稅Reimbursement of income tax
其他收入Other revenue
公允價(jià)值變動(dòng)損益Profit and loss arising from fair value changes
持有至到期投資Held-to-maturity investment
投資收益Investment income
攤余成本Amortized cost
短期投資收益Current investment income
長期投資收益Long-term investment income
計(jì)提的委托貸款減值準(zhǔn)備Withdrawal of entrust loans reserves
補(bǔ)貼收入Subsidize revenue
國家扶持補(bǔ)貼收入Subsidize revenue from country
其他補(bǔ)貼收入Other subsidize revenue
營業(yè)外收入NON-OPERATING INCOME
非貨幣性交易收益Non-cash deal income
現(xiàn)金溢余Cash overage
處置固定資產(chǎn)凈收益Net income on disposal of fixed assets
出售無形資產(chǎn)收益Income on sales of intangible assets
固定資產(chǎn)盤盈Fixed assets inventory profit
罰款凈收入Net amercement income
支出Outlay
業(yè)務(wù)支出Revenue charges
主營業(yè)務(wù)成本Operating costs
產(chǎn)品銷售成本Cost of goods sold
服務(wù)成本Cost of service
主營業(yè)務(wù)稅金及附加Tax and associate charge
營業(yè)稅Sales tax
消費(fèi)稅Consumption tax
城市維護(hù)建設(shè)稅Tax for maintaining and building cities
資源稅Resources tax
土地增值稅Increment tax on land value
其他業(yè)務(wù)支出Other business expense
銷售其他材料成本Other cost of material sale
其他勞務(wù)成本Other cost of service
其他業(yè)務(wù)稅金及附加費(fèi)Other tax and associate charge
費(fèi)用Expenses
營業(yè)費(fèi)用Operating expenses
代銷手續(xù)費(fèi)Consignment commission charge
運(yùn)雜費(fèi)Transpotation
保險(xiǎn)費(fèi)Insurance premium
展覽費(fèi)Exhibition fees
廣告費(fèi)Advertising fees
管理費(fèi)用Administrative expenses
職工工資Staff Salaries
修理費(fèi)Repair charge
低值易耗攤銷Article of consumption
辦公費(fèi)Office allowance
差旅費(fèi)Travelling expense
工會(huì)經(jīng)費(fèi)Labour union expenditure
研究與開發(fā)費(fèi)Research and development expense
福利費(fèi)Employee benefits/welfare
職工教育經(jīng)費(fèi)Personnel education
待業(yè)保險(xiǎn)費(fèi)Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi)Labour insurance
醫(yī)療保險(xiǎn)費(fèi)Medical insurance
會(huì)議費(fèi)Coferemce
聘請中介機(jī)構(gòu)費(fèi)Intermediary organs
咨詢費(fèi)Consult fees
訴訟費(fèi)Legal cost
業(yè)務(wù)招待費(fèi)Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi)Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi)Mineral resources compensation fees
排污費(fèi)Pollution discharge fees
房產(chǎn)稅Housing property tax
車船使用稅Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅Tenure tax
印花稅Stamp tax
財(cái)務(wù)費(fèi)用Finance charge
利息支出Interest exchange
匯兌損失Foreign exchange loss
各項(xiàng)手續(xù)費(fèi)Charge for trouble
各項(xiàng)專門借款費(fèi)用Special-borrowing cost
營業(yè)外支出Nonbusiness expenditure
捐贈(zèng)支出Donation outlay
減值準(zhǔn)備金Depreciation reserves
非常損失Extraordinary loss
處理固定資產(chǎn)凈損失Net loss on disposal of fixed assets
出售無形資產(chǎn)損失Loss on sales of intangible assets
固定資產(chǎn)盤虧Fixed assets inventory loss
債務(wù)重組損失Loss on arrangement
罰款支出Amercement outlay
所得稅Income tax
以前年度損益調(diào)整Prior year income adjust ment
應(yīng)交稅費(fèi)-應(yīng)交所得稅Tax payable-income tax payable
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)Tax payable-VAT(input VAT)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額）Tax payable-VAT(output VAT)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口退稅）Tax payable-VAT(refund of export duty)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出）Tax payable-VAT(transfer-out of input VAT)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(已交稅金）Tax payable-VAT(taxes paid)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅）Tax payable-VAT(transfer-out of unpaid VAT)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出多交增值稅）Tax payable-VAT(transfer-out of overpaid VAT)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款）Tax payable-VAT(VAT deductions and exemptions)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額)Tax payable-VAT(export duty deductible from taxes payable on domestic sales)
應(yīng)交稅費(fèi)-應(yīng)交營業(yè)稅Tax payable-business tax payable
應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅Tax payable-excise tax payable
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