中國學生剛剛接觸ACCA時面臨的困難主要來自兩方面：一個是英文教材的使用，二是長期以來形成的針對中國考試固有的思維方式。第二個問題需要經(jīng)過一段時間的學習和做題慢慢掌握英文考試的解題思路，熟悉ACCA的作答模式。對于提高英語水平這個問題，我們可以先從掌握ACCA詞匯入手，逐漸了解專業(yè)名詞的表達方式，進而能夠在閱讀教材時減少一些障礙，方便理解知識內(nèi)容。

本文和大家分享的是ACCA初級階段F3涉及的詞匯，幫助大家快速入門高效學習。

F3單詞表中英對照

1．資產(chǎn)asset

2．負債liability

3．所有者權益equity=capital=net asset

4．收入income=revenue=sales

5．費用expense

6．廠房plant

7．機器machine

8．無形資產(chǎn)intangible asset

9．非流動資產(chǎn)Non current asset（6 7 8屬于9）

10．庫存現(xiàn)金petty cash

11．銀行存款cash

12．應收賬款trade receivable=A/R

13．存貨inventory

14．流動資產(chǎn)current asset（10 11 12 13屬于14）

15．貸款loan

16．應付賬款trade payables=A/P

17．預收賬款advance from customers

18．流動負債current liability（15 16 17屬于18）

19．實收資本share capital

20．資本公積share premium

21．留存收益Retained earnings

22．資產(chǎn)負債表statement of financial position=SOFP

23．所有者權益變動表statement of changes in equity=SOCIE

24．現(xiàn)金流量表statement of cash flow

25．利潤表statement of comprehensive income=SOCI

26．復式記賬double-entry bookkeeping

27.借Debit貸Credit

28.預付賬款prepayment

29.利潤profit

30．增值稅value added tax=sales tax

31．進項稅額input tax

32．銷項稅額output tax

33．貿(mào)易折扣（商業(yè)折扣）trade discount

34．現(xiàn)金折扣cash discount

35.不含稅exclusive

36.含稅inclusive

37.交易事項Transaction

38.取走withdraw

39.現(xiàn)金petty cash=cash on hand

40.支票cheque

41.自動轉(zhuǎn)賬standing order/direct debt

42.銀行給你存款利息bank interest on deposit

43.銀行收取利息手續(xù)費bank charges

44.銀行收取利息bank interest on overdraft

45.空頭支票dishonored cheque

46.未結清的款項，別人給我的uncleared lodgement

47.未承兌的匯票unpresent cheque

48.別人給我支票undrawn cheque

49.公司業(yè)務錯誤business error

50.銀行業(yè)務錯誤bank error

51.銀行存款余額調(diào)節(jié)表bank reconciliation

52.銀行透支overdraft

53.銀行對賬單bank statement

54.現(xiàn)金賬簿/銀行存款日記賬cash book

55.總賬control accounts=general ledger

56.明細賬individual ledger=personal ledger=subsidiary ledger=memo account

57.應收賬款總賬receivable control account=receivable general ledger

58.應收賬款明細賬receivable ledger=sales ledger

59.壞賬bad debt=irrecoverable debt

60.毛利潤gross profit

61一般性壞賬準備general allowance

62特殊性壞賬準備specific allowance

63可疑的壞賬doubtful debt

64資產(chǎn)減值損失expense-bad debts written off

65壞賬準備allowance for A/R

66存貨inventory

67先進先出first in first out

68特殊計價法specific identification

69加權平均法period average=weighted average

70移動加權平均法continuous average=continuous weighted average cost method=moving weighted average method

71歷史成本historical cost

72可變現(xiàn)凈值net realizable value

73資產(chǎn)減值損失-計提的存貨跌價準備expense-inventory written-down

74永續(xù)盤存制perpetual inventory system

75實地盤存制periodic inventory system

76購貨purchase

77數(shù)量quantity

78單價unit cost

79毛利潤率gross profit margin

80買價original purchase price

81場地準備費cost of site preparation

82運輸費delivery and handling

83安裝費installation

84員工培訓費employee training

85資本化后續(xù)支出capital expenditure

86費用化后續(xù)支出revenue expenditure

87直線法straight line method

88累計折舊accumulated depreciation

89原值original cost

90預計凈殘值estimated residual value

91預計使用壽命useful life

92余額遞減法reducing balance method

93賬面價值net book value=carrying value

94固定資產(chǎn)處置disposal of fixed asset

95固定資產(chǎn)清理disposal account

96研究性支出research cost

97開發(fā)性支出development cost

98不確定使用壽命indefinite useful life

99確定使用壽命finite useful life

100累計攤銷accumulated amortization

101每年的折舊depreciation for each year

102或有事項contingencies

103或有負債contingent liabilities

104現(xiàn)時義務present obligation

105或有資產(chǎn)contingent assets

106肯定的certain

107可能的probable

108或許的possible

109遙遠的，渺茫的Remote

110預計負債provision

101試算平衡trial Balance

102交易發(fā)生transaction occur

103復式記賬Double entry

104結賬Balance off

105期末調(diào)整Year End Adjustment

106錯誤Errors

107遺漏omission

108任命錯誤commission errors

109原則性錯誤errors of principle

110加總錯誤casting errors

111暫記賬戶suspense account

112預付賬款prepayment

113預提費用accruals

114其他應收款other receivable

115遞延收入Deferred income

116到期expire

117欠款arrear

118租客Tenant

119經(jīng)營活動operating activities

120投資活動investing activities

121籌資活動financing activities

122直接法The direct method

123間接法indirect method

124付出利息Interest paid

125付出所得稅Income tax paid

126付出紅利Dividends paid

127資產(chǎn)負債表日后事項Events after the reporting period

128調(diào)整事項adjusting event

129非調(diào)整事項Non-adjusting event

130會計政策Accounting policy

131會計估計Accounting Estimate

學員在掌握以上詞匯后不僅能夠輕松應對F3課程，在后續(xù)高級階段的學習中這些單詞會多次重復出現(xiàn)，因此大家不必再花費多余的時間背單詞，把更多的精力放在知識點的深入理解中，初級階段打好基礎將會為日后專業(yè)階段的學習帶來很大幫助。

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