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参加ACCA考试必背的100个财会英文词汇!

来源:未知 发布时间:2019-09-02 09:32

ACCA考试当中涉及到的专业词汇信息并不少,所以ACCA考生们必须克服这一大语言关。为此泽稷小编为各位整理了100个常见的财会英文单词,大家可以看一看哦~希望对你们有所帮助。
  ACCA考试当中涉及到的专业词汇信息并不少,所以ACCA考生们必须克服这一大语言关。为此泽稷小编为各位整理了100个常见的财会英文单词,大家可以看一看哦~希望对你们有所帮助。
 
  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
 
  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
 
  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
 
  三、所有者权益类OWNERS''EQUITY
 
  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
 
  公积
 
  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
 
  润Profits
 
  本年利润Current year profits
 
  利润分配Profit distribution
 
  其他转入Other chengeover in
 
  提取法定盈余公积Withdrawal legal surplus
 
  提取法定公益金Withdrawal legal public welfare funds
 
  提取储备基金Withdrawal reserve fund
 
  提取企业发展基金Withdrawal reserve for business expansion
 
  提取职工奖励及福利基金Withdrawal staff and workers''bonus and welfare fund
 
  利润归还投资Profits capitalizad on return of investment
 
  应付优先股股利Preferred Stock dividends payable
 
  提取任意盈余公积Withdrawal other common accumulation fund
 
  应付普通股股利Common Stock dividends payable
 
  转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)
 
  未分配利润Undistributed profit
 
  四、成本类Cost
 
  生产成本Cost of manufacture
 
  基本生产成本Base cost of manufacture
 
  辅助生产成本Auxiliary cost of manufacture
 
  制造费用Manufacturing overhead
 
  材料费Materials
 
  管理人员工资Executive Salaries
 
  奖金Wages
 
  退职金Retirement allowance
 
  补贴Bonus
 
  外保劳务费Outsourcing fee
 
  福利费Employee benefits/welfare
 
  会议费Coferemce
 
  加班餐费Special duties
 
  市内交通费Business traveling
 
  通讯费Correspondence
 
  电话费Correspondence
 
  水电取暖费Water and Steam
 
  税费Taxes and dues
 
  租赁费Rent
 
  管理费Maintenance
 
  车辆维护费Vehicles maintenance
 
  油料费Vehicles maintenance
 
  培训费Education and training
 
  接待费Entertainment
 
  图书、印刷费Books and printing
 
  运费Transpotation
 
  保险费Insurance premium
 
  支付手续费Commission
 
  杂费Sundry charges
 
  折旧费Depreciation expense
 
  机物料消耗Article of consumption
 
  劳动保护费Labor protection fees
 
  季节性停工损失Loss on seasonality cessation
 
  劳务成本Service costs
 
  五、损益类Profit and loss
 
  收入Income
 
  业务收入OPERATING INCOME
 
  主营业务收入Prime operating revenue
 
  产品销售收入Sales revenue
 
  服务收入Service revenue
 
  其他业务收入Other operating revenue
 
  材料销售Sales materials
 
  代购代售
 
  包装物出租Wrappage lease
 
  出让资产使用权收入Remise right of assets revenue
 
  返还所得税Reimbursement of income tax
 
  其他收入Other revenue
 
  公允价值变动损益Profit and loss arising from fair value changes
 
  持有至到期投资Held-to-maturity investment
 
  投资收益Investment income
 
  摊余成本Amortized cost
 
  短期投资收益Current investment income
 
  长期投资收益Long-term investment income
 
  计提的委托贷款减值准备Withdrawal of entrust loans reserves
 
  补贴收入Subsidize revenue
 
  国家扶持补贴收入Subsidize revenue from country
 
  其他补贴收入Other subsidize revenue
 
  营业外收入NON-OPERATING INCOME
 
  非货币性交易收益Non-cash deal income
 
  现金溢余Cash overage
 
  处置固定资产净收益Net income on disposal of fixed assets
 
  出售无形资产收益Income on sales of intangible assets
 
  固定资产盘盈Fixed assets inventory profit
 
  罚款净收入Net amercement income
 
  支出Outlay
 
  业务支出Revenue charges
 
  主营业务成本Operating costs
 
  产品销售成本Cost of goods sold
 
  服务成本Cost of service
 
  主营业务税金及附加Tax and associate charge
 
  营业税Sales tax
 
  消费税Consumption tax
 
  城市维护建设税Tax for maintaining and building cities
 
  资源税Resources tax
 
  土地增值税Increment tax on land value
 
  其他业务支出Other business expense
 
  销售其他材料成本Other cost of material sale
 
  其他劳务成本Other cost of service
 
  其他业务税金及附加费Other tax and associate charge
 
  费用Expenses
 
  营业费用Operating expenses
 
  代销手续费Consignment commission charge
 
  运杂费Transpotation
 
  保险费Insurance premium
 
  展览费Exhibition fees
 
  广告费Advertising fees
 
  管理费用Administrative expenses
 
  职工工资Staff Salaries
 
  修理费Repair charge
 
  低值易耗摊销Article of consumption
 
  办公费Office allowance
 
  差旅费Travelling expense
 
  工会经费Labour union expenditure
 
  研究与开发费Research and development expense
 
  福利费Employee benefits/welfare
 
  职工教育经费Personnel education
 
  待业保险费Unemployment insurance
 
  劳动保险费Labour insurance
 
  医疗保险费Medical insurance
 
  会议费Coferemce
 
  聘请中介机构费Intermediary organs
 
  咨询费Consult fees
 
  诉讼费Legal cost
 
  业务招待费Business entertainment
 
  技术转让费Technology transfer fees
 
  矿产资源补偿费Mineral resources compensation fees
 
  排污费Pollution discharge fees
 
  房产税Housing property tax
 
  车船使用税Vehicle and vessel usage license plate tax(VVULPT)
 
  土地使用税Tenure tax
 
  印花税Stamp tax
 
  财务费用Finance charge
 
  利息支出Interest exchange
 
  汇兑损失Foreign exchange loss
 
  各项手续费Charge for trouble
 
  各项专门借款费用Special-borrowing cost
 
  营业外支出Nonbusiness expenditure
 
  捐赠支出Donation outlay
 
  减值准备金Depreciation reserves
 
  非常损失Extraordinary loss
 
  处理固定资产净损失Net loss on disposal of fixed assets
 
  出售无形资产损失Loss on sales of intangible assets
 
  固定资产盘亏Fixed assets inventory loss
 
  债务重组损失Loss on arrangement
 
  罚款支出Amercement outlay
 
  所得税Income tax
 
  以前年度损益调整Prior year income adjust ment
 
  应交税费-应交所得税Tax payable-income tax payable
 
  应交税费-应交增值税(进项税额)Tax payable-VAT(input VAT)
 
  应交税费-应交增值税(销项税额)Tax payable-VAT(output VAT)
 
  应交税费-应交增值税(出口退税)Tax payable-VAT(refund of export duty)
 
  应交税费-应交增值税(进项税额转出)Tax payable-VAT(transfer-out of input VAT)
 
  应交税费-应交增值税(已交税金)Tax payable-VAT(taxes paid)
 
  应交税费-应交增值税(转出未交增值税)Tax payable-VAT(transfer-out of unpaid VAT)
 
  应交税费-应交增值税(转出多交增值税)Tax payable-VAT(transfer-out of overpaid VAT)
 
  应交税费-应交增值税(减免税款)Tax payable-VAT(VAT deductions and exemptions)
 
  应交税费-应交增值税(出口抵减内销产品应纳税额)Tax payable-VAT(export duty deductible from taxes payable on domestic sales)
 
  应交税费-应交营业税Tax payable-business tax payable
 
  应交税费-应交消费税Tax payable-excise tax payable




 
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