作为2018年ACCA备考生，你知道ACCA考试主要考察重点是什么？在ACCA考试中经常会遇到哪些词汇？为了帮助备考生提高备考效率，上海财经大大学ACCA小编整理了ACCA重点考试词汇，希望能帮助到大家。

 

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