很多同學問小編有木有ACCA財會英語詞匯表？有有有，你想要的全都有！今天給大家整理了【資產類 Assets】98個英語詞匯，童鞋們趕緊收藏起來，每天打卡背起來！

資產類 Assets

第一組

流動資產 Current assets

貨幣資金 Cash and cash equivalents

庫存現金 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

信用證保證金 L/C Guarantee deposits

第二組

存出投資款 Refundable deposits

交易性金融資產 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 Note receivable

第三組

銀行承兌匯票 Bank acceptance

商業承兌匯票 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

第四組

庫存資產 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

第五組

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

第六組

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

第七組

固定資產 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

第八組

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

第九組

在建工程減值準備 Construction-in-process depreciation reserves

固定資產清理 Liquidation of fixed assets

無形資產 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

無形資產減值準備 Intangible Assets depreciation reserves

第十組

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

待處理財產損溢 Wait deal assets loss or income

待處理流動資產損溢 Wait deal intangible assets loss or income

待處理固定資產損溢 Wait deal fixed assets loss or income

本文為正保ACCA學員服務原創整理發布，作者：正小A，轉載請注明。正保教育—ACCA白金級認可培訓機構，“白金級認可教育機構”是ACCA官方授予合作教育機構的全球至高等級。

注：現在進ACCA專屬群領取專屬福利、學習資料、首發考試政策等限時獲取！

【特許注冊會計師ACCA】