accaf3中英文单词对照表

4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount 第一章6. 不含税exclusive7. 含税 inclusiveasset 1．资产8. 交易事项Transaction liability2．负债9. 取走withdrawasset 3．所有者权益equity=capital=net 第五章 income=revenue=sales 4．收入1.现金 petty cash=cash on hand expense ．费用52.支票 chequeplant ．厂房63.自动转账 standing order/direct debt machine．机器74.银行给你存款利息 bank interest on intangible asset8．无形资产deposit87 ．非流动资产9 Non current asset（6 5.银行收取利息手续费 bank charges ）9属于6.银行收取利息 bank interest on petty cash 10．库存现金overdraftcash11．银行存款7.空头支票 dishonored chequetrade receivable=A/R 12．应收账款8.未结清的款项，别人给我的 uncleared inventory．存货13lodgement10 11 12 14（．流动资产 current asset 9.未承兑的汇票 unpresent cheque ）属于141310.别人给我支票 undrawn cheque loan15．贷款11.公司业务错误 business error trade payables=A/P16．应付账款12.银行业务错误 bank erroradvance from customers ．预收账款1713.银行存款余额调节表 bank 15 16 18．流动负债（ current liabilityreconciliation）属于171814.银行透支 overdraftshare capital 19．实收资本15.银行对账单 bank statementshare premium20．资本公积16.现金账簿/银行存款日记账 cash Retained earnings=R/ES 21．留存收益bookstatement of financial ．资产负债表2217.总账 control accounts =general position=SOFPledgerof 变益动表statement 权有．23所者18.明细账 individual ledger =personal changes in equity=SOCIEledger=subsidiary ledger=memo account statement of cash flow 24．现金流量表19.应收账款总账 receivable control statement of comprehensive 25．利润表account =receivable general ledger income=SOCI20.应收账款明细账receivable 第二章ledger=sales ledgerdouble-entry bookkeeping ．复式记账121.坏账 bad debt=irrecoverable debt Debit 借2. 22.毛利润 gross profitCredit贷3. 23.一般性坏账准备 general allowance prepayment 4. 预付账款24.特殊性坏账准备 specific allowance profit5. 利润 debt第四章 doubtful25.可疑的坏账value added tax=salestax ．增值税125.资产减值损失 expense-bad debts input tax 2．进项税额written offoutput tax．销项税额3 allowance for A/R坏账准备26.第六章 life20 确定使用寿命inventoryfinite useful life 1 存货21先进先出 first in first out累计摊销 accumulated amortization 222 每年的折旧3 特殊计价法 specific identification depreciation for eachyear加权平均法 period average=weighted 4第八章 average1或有事项continuous contingencies动5 移加权平均法2.average=continuous weighted average 或有负债 contingentliabilities3.现时义务method=moving weighted average present obligation cost4.或有资产 contingent assets method5.肯定的 certain 6 成本 historical cost6.可能的 net realizable value probable 7 可变现净值7.8 资或许的准备 possible 的失-计提存货跌价产减值损8.遥远的，渺茫的expense-inventory written-downRemote9.perpetual inventory 预计负债 provision9 永续盘存制第九章 system1.periodic inventory 试算平衡 trial Balance制实10 地盘存2.system交易发生 transaction occur3.购货 purchase 复式记账 Double entry 114.12 数量 quantity 结账 Balance off5.期末调整 Year End Adjustment 单价13 unit cost6.错误 gross profit margin14 毛利润率 Errors7.遗漏第七章 omission8. original purchase price任命错误 commission errors买价19.原则性错误site of preparation errors of principle cost 2 场地准备费10.3 运输费 delivery and handling 加总错误 casting errors11.暂记账户安装费4 installationsuspense account第十章员工培训费 employee training51.6资本化后续支出 capital expenditure 预付账款 prepayment2.revenue expenditure 7 费用化后续支出预提费用 accruals3.其他应收款 other receivable 直线法8 straight line method4.递延收入 Deferred income accumulated depreciation 9 累计折旧5. original cost到期 expire 原值106. 值残净estimated 欠款residual arrear 计11 预7.租客value Tenant8. useful life12 预计使用寿命财务报表 financial statements9.余额递减法13 reducing balance method 资产负债表 The Statement of Financial Position账14 net book value=carrying 面价值10.利润表valueThe statement ofcomprehensive income置产资定固15 处fixed disposal of11.asset所有者权益变动表The statement ofchange in equity16 固定资产清理 disposal account第十一章研究性支出17 research cost1.18 现金流量表 The statement of cash development cost开发性支出flowindefinite useful 不确定使用寿命192.经营活动 operating activities3.投资活动 investing activities4.筹资活动 financing activities5.直接法 The direct method6.间接法 indirect method7.付出利息 Interest paid8.付出所得税 Income tax paid9.付出红利 Dividends paid第十二章1.资产负债表日后事项 Events after thereporting period2.调整事项 adjusting event3.非调整事项 Non-adjustingevent第十三章1.会计政策 Accounting policyAccounting Estimate 会计估计2.。

ACCA 专业词汇表[键入文字]序号英语汉语1 ability to perform the work 履行职责的工作能力2 acceptance procedures 承接业务的程序3 accountability 经管责任4 accounting estimate 会计估计5 accounts receivable listing 应收帐款名单6 accounts receivable 应收账款7 accruals listing 应计项目名单8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 帐龄分析法12 agents 代理人13 agreed-upon procedures 程序审查(约定审计业务)14 analysis of errors 分析错误15 anomalous error 不正常的错误16 appointment ethics 任命(职业道德)17 appointment 任命18 associated firms 联合企业19 association of chartered certified accounts(ACCA) 注册会计师(ACCA)20 assurance engagement 承担鉴证业务21 assurance 鉴证22 audit 审计,审核,核数23 audit acceptance 接受审计24 audit approach 审计方法25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告(交流方式)32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计及时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计职业审慎性40 auditors' report 审计报告41 authority attached to ISAs 遵循ISA(国际审计准则)[键入文字](电脑)自动生产的工作底 42 automated working papers 稿43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 收益权47 best value 最好的价值48 business risk 经营风险49 cadbury commit tee cadbury 委员会50 cash count 现金盘点51 cash system 现金循环52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和佣金54 charities 慈善团体56 chronology of an audit 审计的年表57 CIS application controls CIS 应用控制58 CIS environments stand -alone microcomputers CIS 环境单机微型计算器59 client screening 顾客甄别60 closely connected 紧密联系61 clubs 俱乐部62 communications between auditors and management 在审计员和管理者间沟通63 communications on internal control 内部控制上的沟通64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 承接编制(业务)69 completeness 完整性70 completion of the audit 审计终结71 compliance with accounting regulations 符合会计规则计算器援助的审计技术 72 computers assisted audit techniques (CAATs) (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款询证函76 conflict of interest 利益冲突77 constructive obligation 工程应付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险[键入文字]83 controversy 争论84 corporate governance 公司治理85 corresponding figures 相关的数值86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案数据库管理制度 (数据管理 91 database management system (DBMS) 系统)92 date of report 报告的日期93 depreciation 折旧94 design of the sample (抽样)样品的选取95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 有方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营管理者意见不一致101 disclai mer of opinion 拒绝表示意见102 distributions 分销,分派，分配documentation of understanding and assessment of control 103 控制风险评估的文件编集 risk104 documenting the audit process 审计程序的审计文档105 due care 应有关注106 due skill and care 应有的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格、资格 / 无资格112 emphasis of matter 强调某事项114 engagement letter 业务约定书115 error 错误116 evaluating of results of audit procedures 审计程序结果的评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部复核报告[键入文字]125 fair 公正126 fee negotiation 费用谈判127 fin al assessment of control risk 控制风险的最终评定128 final audit 期末审计129 financial statement assertions 财政报告公布130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对管理者的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 待出售或者退回商品141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 内部审计员执业指南145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter -bank confirmation procedures IAPS 1000银行询证程序IAPS 1001 CIS 环境-单机微 150 IAPS 1001 CIS environments -stand-alone microcomputers 型计算器IAPS 1002 CIS 环境-(与主 151 IAPS 1002 CIS environments -on-line computer systems 机)联机计算器系统IAPS 1003 CIS 环境- 数据 152 IAPS 1003 CIS environments -database systems 库系统IAPS 1005 the special considerations in the audit of small IAPS 1005小企业审计中的 153 entities 特别考虑154 IAS 2 inventories IAS 2 库存155 IAS 10 events after the balance sheet date 资产负债表日后事项IFAC's职业会计的师道德准 156 IFAC's code of ethics for professional accountants 则157 income tax 所得税158 incoming auditors 对收入进行审计的审计员159 independent estimate 独立估计160 ineligible for appointment 无资格被任命161 information technology 信息技术[键入文字]162 inherent risk 固有风险164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires (ICEQs) 内部控制评价调查表(问卷)171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部审计的委派国际审计和鉴证准则委员会 174 international audit and assurance standards board (IAASB) (IAASB)175 international auditing practice statements (IAPSs) 国际审计实务声明 (IAPSs)176 international federation of a ccountants (IFAC) 国际会计师联合会(IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 230审计文档180 ISA 240 fraud and error 240 欺诈和错误181 ISA 250 consideration of law and regulations 250 法律法规的考虑Isa 260 communications of audit matters with those charge 182 260 与高官的审计事项沟通 governance183 isa 300 planning 300 审计计划184 isa 310 knowledge of the business 310 对企业的了解185 isa 320 audit materiality 320审计重要性186 isa 400 accounting and internal control 400 会计和内部控制isa 402 audit considerations relating to entities using 402 企业外聘服务机构的审 187 service organisations 计考虑188 isa 5 00 audit evidence 500审计证据isa 501 audit evidence-additional considerations for 501审计证据-特殊情况的特 189 specific items 殊考虑190 isa 510 external confirmations 510外部询证191 isa 520 analytical procedures 520分析性复核程序192 isa 530 audit sampling 530审计抽样193 isa 540 audit of accounting estimates 540会计估计的审计194 isa 560 subsequent events 560期后事项195 isa 580 management representations 580管理当局声明书196 isa 610 considering the work of internal auditing 610 内部审计的考虑197 isa 620 using the work of an expert 620 使用专家的工作[键入文字]198 isa 700 auditors' report on financial statements 700财务报表的审计报告199 isa 710 comparatives 710可比性isa 720 other information in documents containing audited 720 与财务报表审计相关的 200 financial statements 其他信息201 isa 910 engagement to review financial statements 910 受托复阅财务报表206 legal and regulations 法律和规则207 legal obligation 法定义务,法定责任208 levels of assurance 鉴证程度209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的局限性212 limitations of controls system 控制系统的局限性213 litigation and cl aims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing 低价招揽审计业务218 management 管理219 management integrity 经营完整220 manageme nt representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 重要的矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告229 nature 性质230 negative assurance 消极鉴证231 net realizable value 可实现净值232 non -current asset register 非现金资产的登记本233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 非法定审计236 objectivity 客观性237 obligating event 或有事项238 obligatory disclosure 或有事项披露240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计244 operational work plans 经营工作计划[键入文字]245 opinion shopping 意见购买246 other information 其他的信息247 outsourcing internal audit 内审外包248 overall review of financial statements 财务报表的全面复核249 overdue fees 滞纳金250 overhead absorption 制造费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划255 population 抽样总体256 precision 精密，准确258 preliminary assessment of control risk 控制风险的初次评估259 prepayments 预付款项260 presentation and disclosure 表述，披露261 problems of accounting treatment 会计处理的问题262 procedural approach 程序方法263 procedures 程序264 procedures after accepting nomination 接受任命后的审计程序265 procurement 采购266 professional duty of confidentiality 保密的职业职责268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 采购分类账273 purchases and expenses system 采购和费用循环276 qualified opinion 保留意见278 qualitative aspects of errors 错误的性质279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评估抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research an d development costs 研究和开发成本287 reservation of title 资格保留288 reserves 准备,储备289 revenue and capital expenditure 收入和资本支出290 review 复核291 review and capital expenditure 复核和资本支出295 rights and obligations 权力和义务297 risk and materiality 风险和重要性[键入文字]298 risk-based approach 以风险为导向的方法300 rotation of auditor appointments 审计师的轮换301 rules of professional conduct 职业道德守则303 sales system 销售制度304 sales tax 销售税金,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单元309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部审计的范围和目标311 segregation of duties 职责划分312 service organization 服务机构重要影响或未预期的亲属关 313 significant fluctuations or unexpected relationships 系314 small entity 小企业316 sole traders 个体营业者318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 利益相关者320 standardised working papers 标准工作底稿321 statement 1:integrity,objectivity and indepen dence 声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任statement 3: advertising ,publicity and obtaining 声明 3: 广告，宣传和获得职 323 professional work 业工作324 statement 5:changes in professi onal appointment 声明 5: 审计聘任的变更325 statistical sampling 统计抽样326 statutory audit 法定审计328 statutory duty 法定责任329 stewardship 保管责任人330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实证性测试程序334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据338 supervision 监督339 su pervisory and monitoring roles 监督和监控的角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部控制342 systematic selection 系统选择法343 systems -based approach 系统为导向的方法[键入文字]344 tangible non -current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 委任的条款347 tests of control 控制的测试348 the AGM 股东大会349 the board 委员会350 three Es 三E原则351 timing 准时352 tolerable error 可容忍误差353 trade accounts payable and purchases 应付帐款354 trade accounts payable listing 应付帐款名单355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无保留的审计报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿[键入文字]。

ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。

书山有路勤为径，学海无涯苦作舟
2017 年ACCA 考试常见词汇中英对照表及释义ACCA 考试常见词汇有哪些你知道吗?你对ACCA 考试常见词汇了
解吗?下面是yjbys 小编为大家带来的ACCA 考试常见词汇的知识，欢
迎阅读。

ACCA 考试常见词汇中英对照表及释义1、Accelerated Depreciation 加快折旧：
任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则
2、Accident and Health Benefits 意外与健康福利：
为员工提供有关疾病、意外受伤或意外死亡的福利。

这些福利包括支付医院及医疗开支以及有关时期的收入。

3、Accounts Receivable (AR)应收账款：
客户应付的金额。

拥有应收账款指GS 已经出售产品或服务但仍未收取款项
4、Accretive Acquisition 具增值作用的收购项目：
能提高进行收购GS 每股盈利的收购项目
5、Acid Test 酸性测试比率：
一项严谨的测试，用以衡量一家GS 是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：(现金+ 应收账款+短期投资)/ 流动负债
6、Act of God Bond 天灾债券：
保险GS 发行的债券，旨在将债券的本金及利息与天然灾害造成的GS 损失联系起来
7、Active Bond Crowd 活跃债券投资者：
在纽约股票交易所内买卖活跃的定息证券。

acca中英文对照表ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是国际上具有影响力的财会职业会员组织。

以下是ACCA中英文对照表：1. 铂金级（Platinum Level）2. 金牌级（Gold Level）3. 银牌级（Silver Level）4. 考试（Exam）5. 论文（Paper）6. 知识模块（Knowledge Module）7. 技能模块（Skills Module）8. 战略商业领导力模块（Strategic Business Leadership Module）9. 应用知识（Applied Knowledge）10. 应用技能（Applied Skills）11. 核心领域（Core Area）12. 选修领域（Elective Area）13. 战略财务管理（Strategic Financial Management）14. 业绩管理（Performance Management）15. 财务报告（Financial Reporting）16. 企业与法律环境（Business and the Legal Environment）17. 审计与鉴证业务（Audit and Assurance）18. 税收管理（Taxation）19. 企业社会责任（Corporate Social Responsibility）20. 财务策划与咨询（Financial Planning and Consultancy）21. 企业金融（Corporate Finance）22. 风险管理与内部控制（Risk Management and Internal Control）23. 营销与沟通（Marketing and Communication）24. 人力资源管理（Human Resource Management）25. 业务分析与决策（Business Analysis and Decision Making）。

ACCA考试知识点总结：F3易混词汇列举ACCA考试科目中，F3阶段的词汇是非常多的。

并且，有些词汇无论是意思还比较的相近。

为了重点区分这些词，中公财经小编在这里就给大家简单列举了以下;owed to vs owed fromowed to后面跟的是债主，是应该收钱的人;owed from后面跟的是欠钱的人;e.g.He owed money to many people;the number was probably in the thousands.Thousands of people were owed money from him.他欠了很多人的钱，他的债主可能有几千人。

due to vs due fromdue to后面跟的是债主，是应该收钱的人;due from后面跟的是欠钱的人;e.g.Have they been paid the money due to them?Have they been paid the money due from others?他们是否已经得到了别人欠他们的钱?F3中的due to还有“因为、由于”的意思，表示要寻找原因。

Du e to some errors,the total amount of the trial balance’s debit side was not equaled to the credit side.mark up on costvsmark up on sales pricee.g.1)A sold goods to B at a price of$10,000.The profit mark-up was 40%on the sales prices.mark up on sales price意味着sales=100%，profit=40%，cost=100%-40%=60%所以sales=10,000,profit=40%*10,000=4,000,cost=60%*10,000=6,0002)A sold goods to B at a price of$10,000.The profit mark-up was 40%on the cost.mark up on cost意味着cost=100%，profit=40%，sales=cost+profit=140%所以sales=10,000,cost=10,000*100%/140%=7143,profit=10,000*40%/140%=2857Invoice vs receiptsInvoice是发票，是卖方用来提醒买方所须付的金额;receipt是收据，也是卖方给买方的。

、编制报表的准备ASSo P*ed IranSaCtioπs (e gτ. invoices)Summarised tθ.g,l nominal Iedger I Uialbalance)Finandal Statem a fits原始凭证交易汇总一一分类记入序时账一一累计入分类账、编试算平衡表日记账The SeVen main books of Prinne entry are;•SaleS Clay book (records Credit sales, i e., IrnVDiCeS Sent)•PUrGhaSe Clay b∞k (records Credit PUrChaSeS H i e.φ invoicesreceived)•Sales returns day book (records I r BIlJr口吕Of purchases made oo Credit I i.e.. Credit notes received)•CaSh book (transactions i∩volving the bank account)•Petty CaSh book (transactions involving Petty C呂Sh)•JeXJrnaISaIeS day bookThe SaleS day book is USed to keep a IiSt Of all invoices Sent OUt to Credit CUStOmerS each day. Here is an example.Date InVOiCe NUmber CUStOmer TOtal AmOUnt InVOiCedDate SUPPlier TOtal AmOUnt InVoiCed PUrChaSe EleCtriCity03.04.20x9 RST Co. $215 S215 10.04.20x9 J ∪M me. $1,804 $1,80415.04.20x9 DDTCo.$758$758$2,777$2,019$758DateCredit NOte CUStOmer TOtal AmOUnt InVOiCedWhere a business has Very few SaIeS returns, it may record a ^redit note as a negative entry in the SaIeS day book.• The CaSh b∞k may be SPlit into a CaSh receipts book and a CaSh Payments b∞k. • The CaSh PaymentS b∞k may have analysis COIUmnS SUCh asCaSh purchases, payable Iedger (i.e.. amounts Paid to Credit suppliers), rent insurance. WageS etc.CaSh receipts are record® as follows, With the total ColUmn analysed into its ComPOnent parts.03.03.20x9 207 208ABC Ca $4,000XYZCo. $1,200$5,20003.03.20x9 CR008 ABC Co.$2,000Date NarratiVe TOtal DiSCOlJntS ReCeiVabteS CaSh C AIloWed Ledger Sale S SUndry03.03.20x9 CaSh SaIe $150 S150ReCeiVable: ABCCo.$1,000 $50 $1,000DiSCOUnt takenS1t150 $50 StOOO S150•Voucher filled in wħen money is taken OUt to Pay expenses・•At any time t VOUCherS + CaSh = Pre-Set Iimit.•At the end Of the Week/month, the Petty CaSh book is filled in from the vouchers. 4•ThQ amount needed to bring the balance back UP to the preset Iimit = money spent.Certain transact!OnS do not U fir in the main books, for example:•Period end adjustments•COrreCtiOn Of errorsThe journal book lists these sundry transactionsPUrChaSe price. InCIUdIng any ImPOrt duties Paid V but excluding any trade (IlSeOUnt and SaIeS taxOaIdInltIaI estimate CJf the costs Of dismantling and removing tħe Item and restoring the Slte On WhlCh It IS IOCatedDireCtiy attributable CoStS σf bringing the asset to WOrkine ConditiOn for ItS Intended use. eg：$50 $15 $10 S5♦ Key POintS Of Part D NCA-The COSt Of Slte PreParatlOn t eg IeVeIhng the floor Of the factory SO the machine Can be InStaIled■ InmaI delivery and handling COStS-InStaIIatiOn and assembly COStS一PrOfeSSIOnal fees (lawyers, architects, engineers)-COStS Of testing wħether tħe asset IS WOCWng properly, after (JedUetIng the net PfoCeedS from SeIllng SamPIeS PfOdUCed wħen testing equipment-Staff CaStS arising directly from the OXIStrUCtiOn Or acquisition Of the asset♦ Key POintS Of ACCrUaI & Payment♦ Key POintS Of Bank ReCOnCiliatiOn□ Bank Statement VS CaSh book• The bank's records are a I mirrOr image Of the CUStOmer S OWrl records, With debits and CreditS reversed• Difference?1. ErrOr (IJSUaIly in the CaSh book) (USIJally adjust the CaSh book)2. Bank ChargeS Or bank interests (adjust the CaSh book)3. Timing CIifference (adjust the bank Staterne nt)UnPreSented CheqUeS (支票付出去了，钱没有从银行划出) OUtStanding IOdgmentS (支票收到了，钱没进银行的账)∣ ByOoB =$150 ORlGINAL DoCUMbNTSInVOCeS A=$100ChCqUoS rPCRvod A = $120iaies day bookB∞KSOF PRIME ENTRYLEDGER ACCOUNTS INoMlNAL LEDGCR)200 300PeCeVabief I^dQ^r (PenOndI QCCOUnhl A B BaklnCC Balance = $20 Cr =$50 DrA D TotalOVeraIl balance ≡ $30Df - ∙ ∙。

ACCA资产类中英文词汇表流动资产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。