關于6月份ACCA考試是否如期舉行，我們還得靜等ACCA官網(wǎng)通知！對于2020年ACCA考試，ACCA小編給各位考生整理了ACCA英語詞匯表之資產(chǎn)類Assets，記得查看喲！
ACCA考試是全英文的考試，需要在英文的環(huán)境進行學習和考試，以下的資產(chǎn)類的單詞，你了解了多少？戳：各科必背定義+歷年真題中文解析+20年BPP習題冊（PDF版）
流動資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
庫存現(xiàn)金 Cash on hand
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier's cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證*金 L/C Guarantee deposits
存出投資款 Refundable deposits
交易性金融資產(chǎn) Financial assets held for trading
短期投資 Short-term investments
股票 Short-term investments - stock
債券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投資跌價準備 Short-term investments falling price reserves
應收款 Account receivable
應收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
其他應收款 Other notes receivable
壞賬準備 Bad debt reserves
資產(chǎn)減值損失 Asset impairment loss
預付賬款 Advance payment
應收補貼款 Cover deficit by state subsidies of receivable
庫存資產(chǎn) Inventories
物資采購 Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差異 Materials cost variance
自制半成品 Semi-Finished goods
在途物資Materials in transport
庫存商品 Finished goods
商品進銷差價 Differences between purchasing and selling price
委托加工物資 Work in process - outsourced
委托代銷商品 Trust to and sell the goods on a commission basis
受托代銷商品 Commissioned and sell the goods on a commission basis
存貨跌價準備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
長期股權投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權投資 Other investment on stocks
長期債權投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權投資 Other investment on bonds
長期投資減值準備 Long-term investments depreciation reserves
股權投資減值準備 Stock rights investment depreciation reserves
債權投資減值準備 Bcreditor's rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產(chǎn)減值準備 Fixed assets depreciation reserves
房屋、建筑物減值準備 Building/structure depreciation reserves
機器設備減值準備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special-purpose material
專用設備 Special-purpose equipment
預付大型設備款 Prepayments for equipment
為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準備 Construction-in-process depreciation reserves
固定資產(chǎn)清理 Liquidation of fixed assets
無形資產(chǎn) Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks, Trade names
著作權 Copyrights
土地使用權 Tenure
商譽 Goodwill
無形資產(chǎn)減值準備 Intangible Assets depreciation reserves
專利權減值準備 Patent rights depreciation reserves
商標權減值準備 trademark rights depreciation reserves
未確認融資費用 Unacknowledged financial charges
待處理財產(chǎn)損溢 Wait deal assets loss or income
長期待攤費用 Long-term deferred and prepaid expenses
待處理財產(chǎn)損溢 Wait deal assets loss or income
待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
是不是感覺太多，記不住？融躍教育推出2020年ACCA英語詞匯寶典（?？荚~+基礎詞+超綱詞），如果有需要的同學可以掃描文章下方的二維碼！
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