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ACCA資產類考試詞匯
ACCA是一個需要全英文環境去學習和考試的國際證書，對于大部分國內的學員來講，一下子記住那么多的英語詞匯是很難的。今天正保會計網校小編給大家整理了資產類相關的重點詞匯信息，希望對大家有所幫助。
流動資產Current assets
貨幣資金Cash and cash equivalents
庫存現金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
短期投資跌價準備Short-term investments falling price reserves
應收款Account receivable
應收票據Note receivable
銀行承兌匯票Bank acceptance
商業承兌匯票Trade acceptance、
應收股利Dividend receivable
應收利息Interest receivable
應收賬款Account receivable
其他應收款Other notes receivable
壞賬準備Bad debt reserves
資產減值損失Asset impairment loss
預付賬款Advance payment
應收補貼款Cover deficit by state subsidies of receivable
庫存資產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
商品進銷差價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
存貨跌價準備Inventory falling price reserves
分期收款發出商品Collect money and send out the goods by stages
待攤費用Deferred and prepaid expenses
長期投資Long-term investment
長期股權投資Long-term investment on stocks
股票投資Investment on stocks
其他股權投資Other investment on stocks
長期債權投資Long-term investment on bonds
債券投資Investment on bonds
其他債權投資Other investment on bonds
長期投資減值準備Long-term investments depreciation reserves
股權投資減值準備Stock rights investment depreciation reserves
債權投資減值準備Bcreditor's rights investment depreciation reserves
委托貸款Entrust loans
本金Principal
利息Interest
減值準備Depreciation reserves
固定資產Fixed assets
房屋Building
建筑物Structure
機器設備Machinery equipment
運輸設備Transportation facilities
工具器具Instruments and implement
累計折舊Accumulated depreciation
固定資產減值準備Fixed assets depreciation reserves
房屋、建筑物減值準備Building/structure depreciation reserves
機器設備減值準備Machinery equipment depreciation reserves
工程物資Project goods and material
專用材料Special-purpose material
專用設備Special-purpose equipment
預付大型設備款Prepayments for equipment
為生產準備的工具及器具Preparative instruments and implement for fabricate
在建工程Construction-in-process
安裝工程Erection works
在安裝設備Erecting equipment-in-process
技術改造工程Technical innovation project
大修理工程General overhaul project
在建工程減值準備Construction-in-process depreciation reserves
固定資產清理Liquidation of fixed assets
無形資產Intangible assets
專利權Patents
非專利技術Non-Patents
商標權Trademarks,Trade names
著作權Copyrights
土地使用權Tenure
商譽Goodwill
無形資產減值準備Intangible Assets depreciation reserves
專利權減值準備Patent rights depreciation reserves
商標權減值準備trademark rights depreciation reserves
未確認融資費用Unacknowledged financial charges
待處理財產損溢Wait deal assets loss or income
長期待攤費用Long-term deferred and prepaid expenses
待處理財產損溢Wait deal assets loss or income
待處理流動資產損溢Wait deal intangible assets loss or income
待處理固定資產損溢Wait deal fixed assets loss or income
2019年ACCA試題資料免費領
點擊下方完善信息，即可免費領取ACCA學習資料大禮包，更快備考哦~
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