2017年12月ACCA考试必备词汇表.docxVIP

2017年12月ACCA考试必备词汇表 ACCA之所以难度大，通过率低，很大程度上都“归功于”它全英文的考试环境。克服了英文考试，通过考试的难度自然就会小很多。所以，ACCA重点英文词汇的学习就成了攻克ACCA的重中之重。以下就是2017年12月ACCA考试词汇，搞定它们，相信每位考生都能够顺利拿下ACCA认证。 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 Cashiers 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 Bcreditors rights investment depreciation reserves 委托贷款 Entrust loans 本金