2015年9月ACCA考試即將開啟，為了讓各位學員更安心備考，高頓網(wǎng)校小編整理了考試相關專業(yè)詞匯中英文解釋，供參考。
　　資產(chǎn) Assets
　　流動資產(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
　　應收票據(jù) Notes receivable
　　應收賬款 Accounts receivable
　　預付款項 Advances to suppliers
　　應收利息 Interest receivable
　　應收股利 Dividends receivable
　　其他應收款 Other receivables
　　存貨 Inventories
　　一年內(nèi)到期的非流動資產(chǎn) Current portion of non-current assets
　　其他流動資產(chǎn) Other current assets
　　流動資產(chǎn)合計 Total current assets
　　非流動資產(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
　　長期應收款 Long-term receivables
　　長期股權(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
　　無形資產(chǎn) Intangible assets
　　開發(fā)支出 Development costs
　　商譽 Goodwill
　　長期待攤費用 Long-term prepaid expenses
　　遞延所得稅資產(chǎn) Deferred tax assets
　　其他非流動資產(chǎn) Other non-current assets
　　非流動資產(chǎn)合計 Total non-current assets
　　資產(chǎn)總計 Total assets
　　負債及所有者權(quán)益 Liabilities and owners’ equity
　　流動負債 Current liabilities
　　短期借款 Short-term borrowings
　　交易性金融負債 Financial liabilities held for trading
　　應付票據(jù) Notes payable
　　應付賬款 Accounts payable
　　預收款項 Advances from customers
　　應付職工薪酬 Employee benefits payable
　　應交稅費 Taxes payable
　　應付利息 Interest payable
　　應付股利 Dividends payable
　　其他應收款 Other payables
　　一年內(nèi)到期的非流動負債 Current portion of non-current  liabilities
　　其他流動負債 Other non-current liabilities
　　流動負債合計 Total current liabilities
　　非流動負債 Non-current liabilities
　　長期借款 Long-term borrowings
　　應付債券 Debentures payable
　　長期應付款 Long-term payable
　　專項應付款 Payables for specific projects
　　預計負債 Provisions
　　遞延所得稅負債 Deferred tax liabilities
　　其他非流動負債 Other non-current liabilities
　　非流動負債合計 Total non-current liabilities
　　負債合計 Total liabilities
　　所有者權(quán)益 Owners’ equity
　　實收資本 Paid-in capital
　　資本公積 Capital surplus
　　盈余公積 Surplus reserve
　　未分配利潤 Undistributed profits
　　外幣報表折算差額 Difference on translation of foreign  currency financial statements
　　歸屬于母公司所有者權(quán)益合計 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 Total owners’  equity
　　負債及所有者權(quán)益合計 Total liabilities and owners’ equity