ACCA之所以难以一次性考过，很大程度上都是因为我们克服不了全英文的考试环境。所以，今天小编帮大家整理2018年ACCA的重点英文词汇，希望能帮助各位考生都能够顺利拿下ACCA考试。

　　ACCA之所以难以一次性考过，很大程度上都是因为我们克服不了全英文的考试环境。所以，今天小编帮大家整理2018年ACCA的重点英文词汇，希望能帮助各位考生都能够顺利拿下ACCA考试。　　

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Cashier's 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Bcreditor's rights investment depreciation reserves　　委托贷款Entrust loans　　本金Principal　　利息Interest　　减值准备Depreciation reserves　　固定资产Fixed assets　　房屋Building　　建筑物Structure　　机器设备Machinery equipment　　运输设备Transportation facilities　　工具器具Instruments and implement　　累计折旧Accumulated depreciation　　固定资产减值准备Fixed assets depreciation reserves　　房屋、建筑物减值准备Building/structure depreciation reserves　　机器设备减值准备Machinery equipment depreciation reserves　　工程物资Project goods and material　　专用材料Special-purpose material　　专用设备Special-purpose equipment　　预付大型设备款Prepayments for equipment　　为生产准备的工具及器具Preparative instruments and implement for fabricate　　在建工程Construction-in-process　　安装工程Erection works　　在安装设备Erecting equipment-in-process　　技术改造工程Technical innovation project　　大修理工程General overhaul project　　在建工程减值准备Construction-in-process depreciation reserves　　固定资产清理Liquidation of fixed assets　　无形资产Intangible assets　　专利权Patents　　非专利技术Non-Patents　　商标权Trademarks,Trade names　　著作权Copyrights　　土地使用权Tenure　　商誉Goodwill　　无形资产减值准备Intangible Assets depreciation reserves　　专利权减值准备Patent rights depreciation reserves　　商标权减值准备trademark rights depreciation reserves　　未确认融资费用Unacknowledged financial charges　　待处理财产损溢Wait deal assets loss or income　　长期待摊费用Long-term deferred and prepaid expenses　　待处理财产损溢Wait deal assets loss or income　　待处理流动资产损溢Wait deal intangible assets loss or income　　待处理固定资产损溢Wait deal fixed assets loss or income　　

二、负债类Liability　　短期负债Current liability　　短期借款Short-term borrowing　　应付票据Notes payable　　银行承兑汇票Bank acceptance　　商业承兑汇票Trade acceptance　　应付账款Account payable　　预收账款Deposit received　　代销商品款Proxy sale goods revenue　　应付工资Accrued wages　　应付福利费Accrued welfarism　　应付股利Dividends payable　　应交税金Tax payable　　应交增值税value added tax payable　　进项税额Withholdings on VAT　　已交税金Paying tax　　转出未交增值税Unpaid VAT changeover　　减免税款Tax deduction　　销项税额Substituted money on VAT　　出口退税Tax reimbursement for export　　进项税额转出Changeover withnoldings on VAT　　出口抵减内销产品应纳税额Export deduct domestic sales goods tax　　转出多交增值税Overpaid VAT changeover　　未交增值税Unpaid VAT　　应交营业税Business tax payable　　应交消费税Consumption tax payable　　应交资源税Resources tax payable　　应交所得税Income tax payable　　应交土地增值税Increment tax on land value payable　　应交城市维护建设税Tax for maintaining and building cities payable　　应交房产税Housing property tax payable　　应交土地使用税Tenure tax payable　　应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable　　应交个人所得税Personal income tax payable　　其他应交款Other fund in conformity with paying　　其他应付款Other payables　　预提费用Drawing expense in advance　　其他负债Other liabilities　　待转资产价值Pending changerover assets value　　预计负债Anticipation liabilities　　长期负债Long-term Liabilities　　长期借款Long-term loans　　一年内到期的长期借款Long-term loans due within one year　　一年后到期的长期借款Long-term loans due over one year　　应付债券Bonds payable　　债券面值Face value,Par value　　债券溢价Premium on bonds　　债券折价Discount on bonds　　应收利息Interest receivable　　应计利息Accrued interest　　长期应付款Long-term account payable　　应付融资租赁款Accrued financial lease outlay　　一年内到期的长期应付Long-term account payable due within one year　　一年后到期的长期应付Long-term account payable over one year　　专项应付款Special payable　　一年内到期的专项应付Long-term special payable due within one year　　一年后到期的专项应付Long-term special payable over one year　　递延税款Deferral taxes　　

三、所有者权益类OWNERS''EQUITY　　资本Capita　　实收资本(或股本)Paid-up capital(or stock)　　实收资本Paicl-up capital　　实收股本Paid-up stock　　已归还投资Investment Returned　　公积　　资本公积Capital reserve　　资本(或股本)溢价Cpital(or Stock)premium　　接受捐赠非现金资产准备Receive non-cash donate reserve　　股权投资准备Stock right investment reserves　　拨款转入Allocate sums changeover in　　外币资本折算差额Foreign currency capital　　其他资本公积Other capital reserve　　盈余公积Surplus reserves　　法定盈余公积Legal surplus　　任意盈余公积Free surplus reserves　　法定公益金Legal public welfare fund　　储备基金Reserve fund　　企业发展基金Enterprise expension fund　　利润归还投资Profits capitalizad on return of investment　　润Profits　　本年利润Current year profits　　利润分配Profit distribution　　其他转入Other chengeover in　　提取法定盈余公积Withdrawal legal surplus　　提取法定公益金Withdrawal legal public welfare funds　　提取储备基金Withdrawal reserve fund　　提取企业发展基金Withdrawal reserve for business expansion　　提取职工奖励及福利基金Withdrawal staff and workers''bonus and welfare fund　　利润归还投资Profits capitalizad on return of investment　　应付优先股股利Preferred Stock dividends payable　　提取任意盈余公积Withdrawal other common accumulation fund　　应付普通股股利Common Stock dividends payable　　转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)　　未分配利润Undistributed profit　　

四、成本类Cost　　生产成本Cost of manufacture　　基本生产成本Base cost of manufacture　　辅助生产成本Auxiliary cost of manufacture　　制造费用Manufacturing overhead　　材料费Materials　　管理人员工资Executive Salaries　　奖金Wages　　退职金Retirement allowance　　补贴Bonus　　外保劳务费Outsourcing fee　　福利费Employee benefits/welfare　　会议费Coferemce　　加班餐费Special duties　　市内交通费Business traveling　　通讯费Correspondence　　电话费Correspondence　　水电取暖费Water and Steam　　税费Taxes and dues　　租赁费Rent　　管理费Maintenance　　车辆维护费Vehicles maintenance　　油料费Vehicles maintenance　　培训费Education and training　　接待费Entertainment　　图书、印刷费Books and printing　　运费Transpotation　　保险费Insurance premium　　支付手续费Commission　　杂费Sundry charges　　折旧费Depreciation expense　　机物料消耗Article of consumption　　劳动保护费Labor protection fees　　季节性停工损失Loss on seasonality cessation　　劳务成本Service costs　　

五、损益类Profit and loss　　收入Income　　业务收入OPERATING INCOME　　主营业务收入Prime operating revenue　　产品销售收入Sales revenue　　

服务收入Service revenue　　其他业务收入Other operating revenue　　材料销售Sales materials　　代购代售　　包装物出租Wrappage lease　　

出让资产使用权收入Remise right of assets revenue　　返还所得税Reimbursement of income tax　　其他收入Other revenue　　公允价值变动损益Profit and loss arising from fair value changes　　持有至到期投资Held-to-maturity investment　　投资收益Investment income　　摊余成本Amortized cost　　

短期投资收益Current investment income　　长期投资收益Long-term investment income　　计提的委托贷款减值准备Withdrawal of entrust loans reserves　　

补贴收入Subsidize revenue　　国家扶持补贴收入Subsidize revenue from country　　其他补贴收入Other subsidize revenue　　营业外收入NON-OPERATING INCOME　　

非货币性交易收益Non-cash deal income　　现金溢余Cash overage　　处置固定资产净收益Net income on disposal of fixed assets　　

出售无形资产收益Income on sales of intangible assets　　固定资产盘盈Fixed assets inventory profit　　罚款净收入Net amercement income　　支出Outlay　

　业务支出Revenue charges　　主营业务成本Operating costs　　产品销售成本Cost of goods sold　　服务成本Cost of service　　

主营业务税金及附加Tax and associate charge　　营业税Sales tax　　消费税Consumption tax　　城市维护建设税Tax for maintaining and building cities　　

资源税Resources tax　　土地增值税Increment tax on land value　　其他业务支出Other business expense　　销售其他材料成本Other cost of material sale　　

其他劳务成本Other cost of service　　其他业务税金及附加费Other tax and associate charge　　费用Expenses　　营业费用Operating expenses　　

代销手续费Consignment commission charge　　运杂费Transpotation　　保险费Insurance premium　　展览费Exhibition fees　　广告费Advertising fees　　

管理费用Administrative expenses　　职工工资Staff Salaries　　修理费Repair charge　　低值易耗摊销Article of consumption　　

办公费Office allowance　　差旅费Travelling expense　　工会经费Labour union expenditure　　研究与开发费Research and development expense　　

福利费Employee benefits/welfare　　

职工教育经费Personnel education　　待业保险费Unemployment insurance　　劳动保险费Labour insurance　　医疗保险费Medical insurance　　

会议费Coferemce　　聘请中介机构费Intermediary organs　　咨询费Consult fees　　诉讼费Legal cost　　业务招待费Business entertainment　　

技术转让费Technology transfer fees　　矿产资源补偿费Mineral resources compensation fees　　排污费Pollution discharge fees　　房产税Housing property tax　　

车船使用税Vehicle and vessel usage license plate tax(VVULPT)　　土地使用税Tenure tax　　印花税Stamp tax　　财务费用Finance charge　　

利息支出Interest exchange　　汇兑损失Foreign exchange loss　　各项手续费Charge for trouble　　各项专门借款费用Special-borrowing cost　　

营业外支出Nonbusiness expenditure　　捐赠支出Donation outlay　　减值准备金Depreciation reserves　　非常损失Extraordinary loss　　

处理固定资产净损失Net loss on disposal of fixed assets　　出售无形资产损失Loss on sales of intangible assets　　固定资产盘亏Fixed assets inventory loss　　

债务重组损失Loss on arrangement　　

罚款支出Amercement outlay　　所得税Income tax　　以前年度损益调整Prior year income adjust ment　　应交税费-应交所得税Tax payable-income tax payable　　

应交税费-应交增值税(进项税额)Tax payable-VAT(input VAT)　　应交税费-应交增值税(销项税额）Tax payable-VAT(output VAT)　　

应交税费-应交增值税(出口退税）Tax payable-VAT(refund of export duty)　　应交税费-应交增值税(进项税额转出）Tax payable-VAT(transfer-out of input VAT)　　

应交税费-应交增值税(已交税金）Tax payable-VAT(taxes paid)　　应交税费-应交增值税(转出未交增值税）Tax payable-VAT(transfer-out of unpaid VAT)　　

应交税费-应交增值税(转出多交增值税）Tax payable-VAT(transfer-out of overpaid VAT)　　应交税费-应交增值税(减免税款）Tax payable-VAT(VAT deductions and exemptions)　　

应交税费-应交增值税(出口抵减内销产品应纳税额)Tax payable-VAT(export duty deductible from taxes payable on domestic sales)　　

应交税费-应交营业税Tax payable-business tax payable　　应交税费-应交消费税Tax payable-excise tax payable