ACCA在国内称为"国际注册会计师",具有很高的含金量。考取acca证书可以在四大会计师事务所就职,也可以在各大投行、商行找到高薪工作。那么,acca全英文考试需要如何准备呢?会计acca英语单词有哪些?今天中公财经网小编给大家总结一些ACCA 知识点中的会计相关的英语单词,一起来学习吧!
审计报告:Audit report
资产负债表:Balance Sheet
损益表:Income statement
利润分配表:Profit distribution statement
中国注册会计师独立审计准则:the Independent Auditing Standard for Chinese Certified Public Accountants
会计报表:Financial statement
在抽查的基础上:on a test basis
主任会计师或授权副主任会计师:Chief Accountant or Authorized Assistant Chief Accountant
中国注册会计师:Chinese Certified Public Accountant
无钢印无效:shall not be valid without bearing the embossing seal
年初数,年末数:Opening amounting\ closing amounting
资产负债表:Balance sheet
流动资产:Current assets
货币资金:Cash
短期、长期投资:Short-term、long-term investment
应收票据:Notes receivable
应收账款:Account receivable
坏账准备:Less: provision for bad debt
应收账款净额:Net value of account receivable
预付账款:Advance to supplier
应收出口退税:Receivable drawback for export
应收补贴款: Receivable subsidy
其他应收款:Other receivable
存货:Inventories
待转其他业务支出:Other business expense to be transferred
待摊费用:Prepaid expense
待处理流动资产净损失:Net loss of current assets to be settled
一年内到期的长期债券投资:Long-term bonds investment due in 1 year
其他流动资产:Other current assets
流动资产合计:Total current assets
固定资产:fixed assets
固定资产原价:Original value of fixed assets
累计折旧:accumulated depreciation
固定资产净值:Net value of fixed assets
固定资产清理:Disposal of fixed assets
在建工程:Construction in process
待处理固定资产净损失:Net loss of fixed assets to be settled
固定资产合计:Total fixed assets
无形资产及递延资产:Intangible assets & deferred assets