2015年9月ACCA考试即将开启，为了让各位学员更安心备考，高顿网校小编整理了考试相关专业词汇中英文解释，供参考。
　　资产 Assets
　　流动资产 Current assets
　　货币资金 Cash at bank and on hand
　　交易性金融资产 Financial assets held for trading
　　应收票据 Notes receivable
　　应收账款 Accounts receivable
　　预付款项 Advances to suppliers
　　应收利息 Interest receivable
　　应收股利 Dividends receivable
　　其他应收款 Other receivables
　　存货 Inventories
　　一年内到期的非流动资产 Current portion of non-current assets
　　其他流动资产 Other current assets
　　流动资产合计 Total current assets
　　非流动资产 Non-current assets
　　可供出售金融资产 Available-for-sale financial assets
　　持有至到期投资 Held-to-maturity investments
　　长期应收款 Long-term receivables
　　长期股权投资 Long-term equity investments
　　投资性房地产 Investment properties
　　固定资产 Fixed assets
　　在建工程 Construction in progress
　　工程物资 Construction materials
　　固定资产清理 Fixed assets pending for disposal
　　生产性生物资产 Bearer biological assets
　　油气资产 Oil and gas assets
　　无形资产 Intangible assets
　　开发支出 Development costs
　　商誉 Goodwill
　　长期待摊费用 Long-term prepaid expenses
　　递延所得税资产 Deferred tax assets
　　其他非流动资产 Other non-current assets
　　非流动资产合计 Total non-current assets
　　资产总计 Total assets
　　负债及所有者权益 Liabilities and owners’ equity
　　流动负债 Current liabilities
　　短期借款 Short-term borrowings
　　交易性金融负债 Financial liabilities held for trading
　　应付票据 Notes payable
　　应付账款 Accounts payable
　　预收款项 Advances from customers
　　应付职工薪酬 Employee benefits payable
　　应交税费 Taxes payable
　　应付利息 Interest payable
　　应付股利 Dividends payable
　　其他应收款 Other payables
　　一年内到期的非流动负债 Current portion of non-current  liabilities
　　其他流动负债 Other non-current liabilities
　　流动负债合计 Total current liabilities
　　非流动负债 Non-current liabilities
　　长期借款 Long-term borrowings
　　应付债券 Debentures payable
　　长期应付款 Long-term payable
　　专项应付款 Payables for specific projects
　　预计负债 Provisions
　　递延所得税负债 Deferred tax liabilities
　　其他非流动负债 Other non-current liabilities
　　非流动负债合计 Total non-current liabilities
　　负债合计 Total liabilities
　　所有者权益 Owners’ equity
　　实收资本 Paid-in capital
　　资本公积 Capital surplus
　　盈余公积 Surplus reserve
　　未分配利润 Undistributed profits
　　外币报表折算差额 Difference on translation of foreign  currency financial statements
　　归属于母公司所有者权益合计 Total equity attributable to equity  holders of the Company
　　少数股东权益 Minority interest
　　所有者权益合计 Total owners’  equity
　　负债及所有者权益合计 Total liabilities and owners’ equity