想学好acca?这100个财会英文词汇必须先拿下!!-凯发体育app下载

凯发体育app下载

想学好acca?这100个财会英文词汇必须先拿下!!
作者:admin 发布时间:2017-04-13 14:28

acca考友论坛为新各位学员收集整理100个常见的财会英文单词,入门必背哦!
 
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 凯发体育app下载 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
 
需要完整pdf版本的也可以在公众号:acca考友论坛后台回复 yes 自己索取。
 
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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