2015年9月ACCA考試即將開(kāi)啟，為了讓各位學(xué)員更安心備考，小編整理了考試相關(guān)專業(yè)詞匯中英文解釋，供參考。
　　資產(chǎn) Assets
　　流動(dòng)資產(chǎn) Current assets
　　貨幣資金 Cash at bank and on hand
　　交易性金融資產(chǎn) Financial assets held for trading
　　應(yīng)收票據(jù) Notes receivable
　　應(yīng)收賬款 Accounts receivable
　　預(yù)付款項(xiàng) Advances to suppliers
　　應(yīng)收利息 Interest receivable
　　應(yīng)收股利 Dividends receivable
　　其他應(yīng)收款 Other receivables
　　存貨 Inventories
　　一年內(nèi)到期的非流動(dòng)資產(chǎn) Current portion of non-current assets
　　其他流動(dòng)資產(chǎn) Other current assets
　　流動(dòng)資產(chǎn)合計(jì) Total current assets
　　非流動(dòng)資產(chǎn) Non-current assets
　　可供出售金融資產(chǎn) Available-for-sale financial assets
　　持有至到期投資 Held-to-maturity investments
　　長(zhǎng)期應(yīng)收款 Long-term receivables
　　長(zhǎng)期股權(quán)投資 Long-term equity investments
　　投資性房地產(chǎn) Investment properties
　　固定資產(chǎn) Fixed assets
　　在建工程 Construction in progress
　　工程物資 Construction materials
　　固定資產(chǎn)清理 Fixed assets pending for disposal
　　生產(chǎn)性生物資產(chǎn) Bearer biological assets
　　油氣資產(chǎn) Oil and gas assets
　　無(wú)形資產(chǎn) Intangible assets
　　開(kāi)發(fā)支出 Development costs
　　商譽(yù) Goodwill
　　長(zhǎng)期待攤費(fèi)用 Long-term prepaid expenses
　　遞延所得稅資產(chǎn) Deferred tax assets
　　其他非流動(dòng)資產(chǎn) Other non-current assets
　　非流動(dòng)資產(chǎn)合計(jì) Total non-current assets
　　資產(chǎn)總計(jì) Total assets
　　負(fù)債及所有者權(quán)益 Liabilities and owners’ equity
　　流動(dòng)負(fù)債 Current liabilities
　　短期借款 Short-term borrowings
　　交易性金融負(fù)債 Financial liabilities held for trading
　　應(yīng)付票據(jù) Notes payable
　　應(yīng)付賬款 Accounts payable
　　預(yù)收款項(xiàng) Advances from customers
　　應(yīng)付職工薪酬 Employee benefits payable
　　應(yīng)交稅費(fèi) Taxes payable
　　應(yīng)付利息 Interest payable
　　應(yīng)付股利 Dividends payable
　　其他應(yīng)收款 Other payables
　　一年內(nèi)到期的非流動(dòng)負(fù)債 Current portion of non-current  liabilities
　　其他流動(dòng)負(fù)債 Other non-current liabilities
　　流動(dòng)負(fù)債合計(jì) Total current liabilities
　　非流動(dòng)負(fù)債 Non-current liabilities
　　長(zhǎng)期借款 Long-term borrowings
　　應(yīng)付債券 Debentures payable
　　長(zhǎng)期應(yīng)付款 Long-term payable
　　專項(xiàng)應(yīng)付款 Payables for specific projects
　　預(yù)計(jì)負(fù)債 Provisions
　　遞延所得稅負(fù)債 Deferred tax liabilities
　　其他非流動(dòng)負(fù)債 Other non-current liabilities
　　非流動(dòng)負(fù)債合計(jì) Total non-current liabilities
　　負(fù)債合計(jì) Total liabilities
　　所有者權(quán)益 Owners’ equity
　　實(shí)收資本 Paid-in capital
　　資本公積 Capital surplus
　　盈余公積 Surplus reserve
　　未分配利潤(rùn) Undistributed profits
　　外幣報(bào)表折算差額 Difference on translation of foreign  currency financial statements
　　歸屬于母公司所有者權(quán)益合計(jì) Total equity attributable to equity  holders of the Company
　　少數(shù)股東權(quán)益 Minority interest
　　所有者權(quán)益合計(jì) Total owners’  equity
　　負(fù)債及所有者權(quán)益合計(jì) Total liabilities and owners’ equity