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ACCAer100个财会英语单词补补!

来源:网络 | 更新:2016-05-17 17:34:22 | 关键词:财会英语单词

摘要:时间过得好快,2016年6月的ACCA考试就要来了。你准备得怎么样了?财萃小编给你准备了100个财会英语单词,希望对正在紧张备考的你有所帮助。

    时间过得好快,2016年6月的ACCA考试就要来了。你准备得怎么样了 财萃小编给你准备了100个财会英语单词,希望对正在紧张备考的你有所帮助。

    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


ACCAer100个财会英语单词



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

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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