对于刚刚接触F3的ACCAer，可能觉得F3内容是在太多太杂了，词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完。但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。今天我们就为大家总结了一些ACCA专业词汇的中英文对照，希望可以帮助大家更好地理解这些定义。
| Non-current assets | 非流动性资产 |
| Property, plant & equipment | 房屋、厂房及设备 |
| Investment properties | 投资性房地产 |
| Intangible assets | 无形资产 |
| Current assets | 流动性资产 |
| Inventories | 存货 |
| Receivables | 应收款 |
| Cash and cash equivalents | 现金和现金等价物 |
| Short term investments | 短期投资 |
| Prepayment expenses | 预付费用 |
| Bank | 银行现金 |
| Equity | 权益 |
| Share capital | 股本 |
| Share premium | 股本溢价 |
| Revaluationsurplus | 重估价盈余 |
| General reserve | 普通储备 |
| Retained earnings | 留存收益 |
| Non-current liabilities | 长期负债/非流动负债 |
| Loanstock/ Debentures | 债券 |
| Long-term payable | 长期应付款 |
| Current liabilities | 短期负债/流动负债 |
| Bank overdraft | 银行透支 |
| Trade payables | 短期应付款 |
| Current tax payable | 当前应纳税额 |
| Accrued payment | 应付账款 |
| Short-term borrowing | 短期借款 |
| Income | 收益 |
| Expense | 费用 |
| Revenue | 收入 |
| Cost of sales | 销售成本 |
| Gross profit | 毛利润 |
| Dividend received | 股利收入 |
| Interest received | 利息收入 |
| Administrative expenses | 管理费用 |
| Finance costs | 财务费用 |
| Distribution costs | 配送成本 |
| Interest expenses | 利息费用 |
| Share of profit of associate | 联营公司利润份额 |
| Profit before tax | 税前利润 |
| Profit on disposal | 处置收益 |
| Dividend paid | 股利支出 |
| Investment in equityinstrument | 权益工具投资 |
| Total comprehensive income | 综合收益总额 |
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