中国学生刚刚接触ACCA时面临的困难主要来自两方面：一个是英文教材的使用，二是长期以来形成的针对中国考试固有的思维方式。第二个问题需要经过一段时间的学习和做题慢慢掌握英文考试的解题思路，熟悉ACCA的作答模式。对于提高英语水平这个问题，我们可以先从掌握ACCA词汇入手，逐渐了解专业名词的表达方式，进而能够在阅读教材时减少一些障碍，方便理解知识内容。

本文和大家分享的是ACCA初级阶段F3涉及的词汇，帮助大家快速入门高效学习。

F3单词表中英对照

1．资产asset

2．负债liability

3．所有者权益equity=capital=net asset

4．收入income=revenue=sales

5．费用expense

6．厂房plant

7．机器machine

8．无形资产intangible asset

9．非流动资产Non current asset（6 7 8属于9）

10．库存现金petty cash

11．银行存款cash

12．应收账款trade receivable=A/R

13．存货inventory

14．流动资产current asset（10 11 12 13属于14）

15．贷款loan

16．应付账款trade payables=A/P

17．预收账款advance from customers

18．流动负债current liability（15 16 17属于18）

19．实收资本share capital

20．资本公积share premium

21．留存收益Retained earnings

22．资产负债表statement of financial position=SOFP

23．所有者权益变动表statement of changes in equity=SOCIE

24．现金流量表statement of cash flow

25．利润表statement of comprehensive income=SOCI

26．复式记账double-entry bookkeeping

27.借Debit贷Credit

28.预付账款prepayment

29.利润profit

30．增值税value added tax=sales tax

31．进项税额input tax

32．销项税额output tax

33．贸易折扣（商业折扣）trade discount

34．现金折扣cash discount

35.不含税exclusive

36.含税inclusive

37.交易事项Transaction

38.取走withdraw

39.现金petty cash=cash on hand

40.支票cheque

41.自动转账standing order/direct debt

42.银行给你存款利息bank interest on deposit

43.银行收取利息手续费bank charges

44.银行收取利息bank interest on overdraft

45.空头支票dishonored cheque

46.未结清的款项，别人给我的uncleared lodgement

47.未承兑的汇票unpresent cheque

48.别人给我支票undrawn cheque

49.公司业务错误business error

50.银行业务错误bank error

51.银行存款余额调节表bank reconciliation

52.银行透支overdraft

53.银行对账单bank statement

54.现金账簿/银行存款日记账cash book

55.总账control accounts=general ledger

56.明细账individual ledger=personal ledger=subsidiary ledger=memo account

57.应收账款总账receivable control account=receivable general ledger

58.应收账款明细账receivable ledger=sales ledger

59.坏账bad debt=irrecoverable debt

60.毛利润gross profit

61一般性坏账准备general allowance

62特殊性坏账准备specific allowance

63可疑的坏账doubtful debt

64资产减值损失expense-bad debts written off

65坏账准备allowance for A/R

66存货inventory

67先进先出first in first out

68特殊计价法specific identification

69加权平均法period average=weighted average

70移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method

71历史成本historical cost

72可变现净值net realizable value

73资产减值损失-计提的存货跌价准备expense-inventory written-down

74永续盘存制perpetual inventory system

75实地盘存制periodic inventory system

76购货purchase

77数量quantity

78单价unit cost

79毛利润率gross profit margin

80买价original purchase price

81场地准备费cost of site preparation

82运输费delivery and handling

83安装费installation

84员工培训费employee training

85资本化后续支出capital expenditure

86费用化后续支出revenue expenditure

87直线法straight line method

88累计折旧accumulated depreciation

89原值original cost

90预计净残值estimated residual value

91预计使用寿命useful life

92余额递减法reducing balance method

93账面价值net book value=carrying value

94固定资产处置disposal of fixed asset

95固定资产清理disposal account

96研究性支出research cost

97开发性支出development cost

98不确定使用寿命indefinite useful life

99确定使用寿命finite useful life

100累计摊销accumulated amortization

101每年的折旧depreciation for each year

102或有事项contingencies

103或有负债contingent liabilities

104现时义务present obligation

105或有资产contingent assets

106肯定的certain

107可能的probable

108或许的possible

109遥远的，渺茫的Remote

110预计负债provision

101试算平衡trial Balance

102交易发生transaction occur

103复式记账Double entry

104结账Balance off

105期末调整Year End Adjustment

106错误Errors

107遗漏omission

108任命错误commission errors

109原则性错误errors of principle

110加总错误casting errors

111暂记账户suspense account

112预付账款prepayment

113预提费用accruals

114其他应收款other receivable

115递延收入Deferred income

116到期expire

117欠款arrear

118租客Tenant

119经营活动operating activities

120投资活动investing activities

121筹资活动financing activities

122直接法The direct method

123间接法indirect method

124付出利息Interest paid

125付出所得税Income tax paid

126付出红利Dividends paid

127资产负债表日后事项Events after the reporting period

128调整事项adjusting event

129非调整事项Non-adjusting event

130会计政策Accounting policy

131会计估计Accounting Estimate

学员在掌握以上词汇后不仅能够轻松应对F3课程，在后续高级阶段的学习中这些单词会多次重复出现，因此大家不必再花费多余的时间背单词，把更多的精力放在知识点的深入理解中，初级阶段打好基础将会为日后专业阶段的学习带来很大帮助。

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