正在进行ACCA备考的同学们要注意了泽稷小编今天可是为同学们准备了一份重要的资料，它就是ACCA考试必备财会英文词汇，这些这些词汇是同学们一定要掌握的，所以还请同学们做好笔记，尽早开始学习吧。

ACCA考试必备财会英文词汇（上）

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

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