ACCA考试常用的100个财会英文词汇！

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

利润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TranspotationACCA考下来要多少钱

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

ACCA考下来多少钱？一键算出来