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yes自己索取。

短期負債Current liability

短期借款Short-term borrowing

應付票據Notes payable

銀行承兌匯票Bank acceptance

商業(yè)承兌匯票Trade acceptance

應付賬款Account payable

預收賬款Deposit received

代銷商品款Proxy sale goods revenue

應付工資Accrued wages

應付福利費Accrued welfarism

應付股利Dividends payable

應交稅金Tax payable

應交增值稅value added tax payable

進項稅額Withholdings on VAT

已交稅金Paying tax

轉出未交增值稅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

進項稅額轉出Changeover withnoldings on VAT

出口抵減內銷產品應納稅額Export deduct domestic sales goods tax

轉出多交增值稅Overpaid VAT changeover

未交增值稅Unpaid VAT

應交營業(yè)稅Business tax payable

應交消費稅Consumption tax payable

應交資源稅Resources tax payable

應交所得稅Income tax payable

應交土地增值稅Increment tax on land value payable

應交城市維護建設稅Tax for maintaining and building cities payable

應交房產稅Housing property tax payable

應交土地使用稅Tenure tax payable

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

應交個人所得稅Personal income tax payable

其他應交款Other fund in conformity with paying

其他應付款Other payables

預提費用Drawing expense in advance

其他負債Other liabilities

待轉資產價值Pending changerover assets value

預計負債Anticipation liabilities

長期負債Long-term Liabilities

長期借款Long-term loans

一年內到期的長期借款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

應收利息Interest receivable

應計利息Accrued interest

長期應付款Long-term account payable

應付融資租賃款Accrued financial lease outlay

一年內到期的長期應付Long-term account payable due within one year

一年后到期的長期應付Long-term account payable over one year

專項應付款Special payable

一年內到期的專項應付Long-term special payable due within one year

一年后到期的專項應付Long-term special payable over one year

遞延稅款Deferral taxes

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