ACCA是一个必须在全英文的环境下考试的国际证书，要想通过ACCA考试，我们必须要克服语言的障碍。以下是ACCA考试当中至常用到的专业词汇，希望大家可以好好记下。

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

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

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所涉及的考试词汇略多，对于英语水平并不是很高的人可能会有一定的难度，不过，好在ACCA考试成绩将会忽略我们答题过程中存在的语法问题。因此，只要我们能够准确地将知识点答对，那么，备考甚至说取得好的成绩也都是有可能的。

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