ACCA是一个必须在全英文的环境下考试的国际证书，要想通过ACCA考试，我们必须要克服语言的障碍。以下是ACCA考试当中至常用到的专业词汇，希望大家可以好好记下。
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
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
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
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
ACCA所涉及的考试词汇略多，对于英语水平并不是很高的人可能会有一定的难度，不过，好在ACCA考试成绩将会忽略我们答题过程中存在的语法问题。因此，只要我们能够准确地将知识点答对，那么，备考甚至说取得好的成绩也都是有可能的。
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