備考ACCA老是看不懂教材，是不是自己掌握的單詞不夠？ACCA考試難度的高，一部分在于考試科目多，另一個就是英語閱讀能力了，今天ACCA小編就跟大家分享一下ACCA考試中常見的ACCA英語詞匯表之負(fù)債類Liability，一起去看看吧！戳：各科必背定義+歷年真題中文解析+20年BPP習(xí)題冊（PDF版）
短期負(fù)債 Current liability
短期借款 Short-term borrowing
應(yīng)付票據(jù) Notes payable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)付賬款 Account payable
預(yù)收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應(yīng)付工資 Accrued wages
應(yīng)付福利費(fèi) Accrued welfarism
應(yīng)付股利 Dividends payable
應(yīng)交稅金 Tax payable
應(yīng)交增值稅 value added tax payable
進(jìn)項稅額 Withholdings on VAT
已交稅金 Paying tax
轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
減免稅款 Tax deduction
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應(yīng)交營業(yè)稅 Business tax payable
應(yīng)交消費(fèi)稅 Consumption tax payable
應(yīng)交資源稅 Resources tax payable
應(yīng)交所得稅 Income tax payable
應(yīng)交土地增值稅 Increment tax on land value payable
應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅 Housing property tax payable
應(yīng)交土地使用稅 Tenure tax payable
應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
應(yīng)交個人所得稅 Personal income tax payable
其他應(yīng)交款 Other fund in conformity with paying
其他應(yīng)付款 Other payables
預(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value
預(yù)計負(fù)債 Anticipation liabilities
長期負(fù)債 Long-term Liabilities
長期借款 Long-term loans
一年內(nèi)到期的長期借款 Long-term loans due within one year
一年后到期的長期借款 Long-term loans due over one year
應(yīng)付債券 Bonds payable
債券面值 Face value, Par value
債券溢價 Premium on bonds
債券折價 Discount on bonds
應(yīng)收利息 Interest receivable
應(yīng)計利息 Accrued interest
長期應(yīng)付款 Long-term account payable
應(yīng)付融資租賃款 Accrued financial lease outlay
一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year
一年后到期的長期應(yīng)付 Long-term account payable over one year
專項應(yīng)付款 Special payable
一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year
一年后到期的專項應(yīng)付 Long-term special payable over one year
遞延稅款 Deferral taxes
是不是感覺太多，記不??？融躍教育推出2020年ACCA英語詞匯寶典（?？荚~+基礎(chǔ)詞+超綱詞），如果有需要的同學(xué)可以掃描文章下方的二維碼！
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