本次需要記憶的ACCA詞匯太多了，所以澤稷小編還是建議同學(xué)們能夠做一下筆記，把難度大的詞匯單獨分出來好方便記憶，那么下面澤稷小編就把剩下的內(nèi)容分享給各位考生吧。

ACCA考試必備財會英文詞匯（下）

負債類Liability：

需要完整PDF版本的也可以在公眾號：ACCA考友論壇后臺回復(fù)yes自己索取。

短期負債Current liability

短期借款Short-term borrowing

應(yīng)付票據(jù)Notes payable

銀行承兌匯票Bank acceptance

商業(yè)承兌匯票Trade acceptance

應(yīng)付賬款A(yù)ccount payable

預(yù)收賬款Deposit received

代銷商品款Proxy sale goods revenue

應(yīng)付工資Accrued wages

應(yīng)付福利費Accrued welfarism

應(yīng)付股利Dividends payable

應(yīng)交稅金Tax payable

應(yīng)交增值稅value added tax payable

進項稅額Withholdings on VAT

已交稅金Paying tax

轉(zhuǎn)出未交增值稅Unpaid VAT changeover

減免稅款Tax deduction

銷項稅額Substituted money on VAT

出口退稅Tax reimbursement for export

進項稅額轉(zhuǎn)出Changeover withnoldings on VAT

出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Export deduct domestic sales goods tax

轉(zhuǎn)出多交增值稅Overpaid VAT changeover

未交增值稅Unpaid VAT

應(yīng)交營業(yè)稅Business tax payable

應(yīng)交消費稅Consumption tax payable

應(yīng)交資源稅Resources tax payable

應(yīng)交所得稅Income tax payable

應(yīng)交土地增值稅Increment tax on land value payable

應(yīng)交城市維護建設(shè)稅Tax for maintaining and building cities payable

應(yīng)交房產(chǎn)稅Housing property tax payable

應(yīng)交土地使用稅Tenure tax payable

應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT)payable

應(yīng)交個人所得稅Personal income tax payable

其他應(yīng)交款Other fund in conformity with paying

其他應(yīng)付款Other payables

預(yù)提費用Drawing expense in advance

其他負債Other liabilities

待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value

預(yù)計負債Anticipation liabilities

長期負債Long-term Liabilities

長期借款Long-term loans

一年內(nèi)到期的長期借款Long-term loans due within one year

一年后到期的長期借款Long-term loans due over one year

應(yīng)付債券Bonds payable

債券面值Face value,Par value

債券溢價Premium on bonds

債券折價Discount on bonds

應(yīng)收利息Interest receivable

應(yīng)計利息Accrued interest

長期應(yīng)付款Long-term account payable

應(yīng)付融資租賃款A(yù)ccrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付Long-term account payable due within one year

一年后到期的長期應(yīng)付Long-term account payable over one year

專項應(yīng)付款Special payable

一年內(nèi)到期的專項應(yīng)付Long-term special payable due within one year

一年后到期的專項應(yīng)付Long-term special payable over one year

遞延稅款Deferral taxes

ACCA考試必備財會英文詞匯（下）為了幫助同學(xué)們學(xué)習ACCA，澤稷小編為大家準備了》》澤稷網(wǎng)校ACCA2019年澤稷網(wǎng)校ACCA通關(guān)資料大禮包免費領(lǐng)?。ㄍ瑢W(xué)們要留下真實信息以便小編發(fā)送哦~）

      點擊在線咨詢澤稷老師，ACCA中文寶典免費領(lǐng)，更有機會獲得海量免費ACCA學(xué)習資料。