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ACCA資產(chǎn)類考試詞匯
ACCA是一個(gè)需要全英文環(huán)境去學(xué)習(xí)和考試的國(guó)際證書，對(duì)于大部分國(guó)內(nèi)的學(xué)員來(lái)講，一下子記住那么多的英語(yǔ)詞匯是很難的。今天正保會(huì)計(jì)網(wǎng)校小編給大家整理了資產(chǎn)類相關(guān)的重點(diǎn)詞匯信息，希望對(duì)大家有所幫助。
流動(dòng)資產(chǎn)Current assets
貨幣資金Cash and cash equivalents
庫(kù)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(kù)存資產(chǎn)Inventories
物資采購(gòu)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(kù)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(zhǎng)期投資Long-term investment
長(zhǎng)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(zhǎng)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(zhǎng)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(wú)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(wú)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(zhǎng)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
2019年ACCA試題資料免費(fèi)領(lǐng)
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