ACCA考試是全英文考試，需要在英文的環境下進行學習和考試。以下是小編總結的資產類Assets專業詞匯，希望能夠幫助大家更好地掌握這些單詞，早日備考。

流動資產Current assets

貨幣資金Cash and cash equivalents

庫存現金Cash on hand

銀行存款Cash in bank

其他貨幣資金Other cash and cash equivalents

外埠存款Other city Cash in bank

銀行本票Cashier's cheque

銀行匯票Bank draft

信用卡Credit card

信用證保證金L/C Guarantee deposits

存出投資款Refundable deposits

交易性金融資產Financial assets held for trading

短期投資Short-term investments

股票Short-term investments-stock

債券Short-term investments-corporate bonds

基金Short-term investments-corporate funds

其他Short-term investments-other

短期投資跌價準備Short-term investments falling price reserves

應收款Account receivable

應收票據Note receivable

銀行承兌匯票Bank acceptance

商業承兌匯票Trade acceptance、

應收股利Dividend receivable

應收利息Interest receivable

應收賬款Account receivable

其他應收款Other notes receivable

壞賬準備Bad debt reserves

資產減值損失Asset impairment loss

預付賬款Advance payment

應收補貼款Cover deficit by state subsidies of receivable

庫存資產Inventories

物資采購Supplies purchasing

原材料Raw materials

包裝物Wrappage

低值易耗品Low-value consumption goods

材料成本差異Materials cost variance

自制半成品Semi-Finished goods

在途物資Materials in transport

庫存商品Finished goods

商品進銷差價Differences between purchasing and selling price

委托加工物資Work in process-outsourced

委托代銷商品Trust to and sell the goods on a commission basis

受托代銷商品Commissioned and sell the goods on a commission basis

存貨跌價準備Inventory falling price reserves

分期收款發出商品Collect money and send out the goods by stages

待攤費用Deferred and prepaid expenses

長期投資Long-term investment

長期股權投資Long-term investment on stocks

股票投資Investment on stocks

其他股權投資Other investment on stocks

長期債權投資Long-term investment on bonds

債券投資Investment on bonds

其他債權投資Other investment on bonds

長期投資減值準備Long-term investments depreciation reserves

股權投資減值準備Stock rights investment depreciation reserves

債權投資減值準備Bcreditor's rights investment depreciation reserves

委托貸款Entrust loans

本金Principal

利息Interest

減值準備Depreciation reserves

固定資產Fixed assets

房屋Building

建筑物Structure

機器設備Machinery equipment

運輸設備Transportation facilities

工具器具Instruments and implement

累計折舊Accumulated depreciation

固定資產減值準備Fixed assets depreciation reserves

房屋、建筑物減值準備Building/structure depreciation reserves

機器設備減值準備Machinery equipment depreciation reserves

工程物資Project goods and material

專用材料Special-purpose material

專用設備Special-purpose equipment

預付大型設備款Prepayments for equipment

為生產準備的工具及器具Preparative instruments and implement for fabricate

在建工程Construction-in-process

安裝工程Erection works

在安裝設備Erecting equipment-in-process

技術改造工程Technical innovation project

大修理工程General overhaul project

在建工程減值準備Construction-in-process depreciation reserves

固定資產清理Liquidation of fixed assets

無形資產Intangible assets

專利權Patents

非專利技術Non-Patents

商標權Trademarks,Trade names

著作權Copyrights

土地使用權Tenure

商譽Goodwill

無形資產減值準備Intangible Assets depreciation reserves

專利權減值準備Patent rights depreciation reserves

商標權減值準備trademark rights depreciation reserves

未確認融資費用Unacknowledged financial charges

待處理財產損溢Wait deal assets loss or income

長期待攤費用Long-term deferred and prepaid expenses

待處理財產損溢Wait deal assets loss or income

待處理流動資產損溢Wait deal intangible assets loss or income

待處理固定資產損溢Wait deal fixed assets loss or income