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acca 知识点:会计acca英文单词(120)

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!

acca考试

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

姐的欢喜 » acca 知识点:会计acca英文单词(120)
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