2018年acca考试词汇一览表
英语是很多accaer面临的第一大难关,哪些词汇会在2018年acca考试中经常出现,就成了2018年acca考生们最关注的问题。为了帮助大家更好的备考,中公财经网小编总结了一份2018年acca考试词汇表,大家要记忆哦!
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
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
接受捐赠非现金资产准备:Receive non-cash donate reserve
外币资本折算差额:Foreign currency capital
利润归还投资:Profits capitalizad on return of investment
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
应交城市维护建设税:Tax for maintaining and building cities payable
应交车船使用税:Vehicle and vessel usage license plate tax(VVULPT)payable
出口抵减内销产品应纳税额:Export deduct domestic sales goods tax
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
为生产准备的工具及器具:Preparative instruments and implement for fabricate
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
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
短期投资跌价准备:Short-term investments falling price reserves
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
大家可以把中公财经网小编整理的这份2018年acca考试词汇表拆分开来记忆,在学习或做题时遇到也是加深记忆的方式。
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