本次需要记忆的ACCA词汇太多了，所以泽稷小编还是建议同学们能够做一下笔记，把难度大的词汇单独分出来好方便记忆，那么下面泽稷小编就把剩下的内容分享给各位考生吧。

ACCA考试必备财会英文词汇（下）

负债类Liability：

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短期负债Current liability

短期借款Short-term borrowing

应付票据Notes payable

银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance

应付账款Account payable

预收账款Deposit received

代销商品款Proxy sale goods revenue

应付工资Accrued wages

应付福利费Accrued welfarism

应付股利Dividends payable

应交税金Tax payable

应交增值税value added tax payable

进项税额Withholdings on VAT

已交税金Paying tax

转出未交增值税Unpaid VAT changeover

减免税款Tax deduction

销项税额Substituted money on VAT

出口退税Tax reimbursement for export

进项税额转出Changeover withnoldings on VAT

出口抵减内销产品应纳税额Export deduct domestic sales goods tax

转出多交增值税Overpaid VAT changeover

未交增值税Unpaid VAT

应交营业税Business tax payable

应交消费税Consumption tax payable

应交资源税Resources tax payable

应交所得税Income tax payable

应交土地增值税Increment tax on land value payable

应交城市维护建设税Tax for maintaining and building cities payable

应交房产税Housing property tax payable

应交土地使用税Tenure tax payable

应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable

应交个人所得税Personal income tax payable

其他应交款Other fund in conformity with paying

其他应付款Other payables

预提费用Drawing expense in advance

其他负债Other liabilities

待转资产价值Pending changerover assets value

预计负债Anticipation liabilities

长期负债Long-term Liabilities

长期借款Long-term loans

一年内到期的长期借款Long-term loans due within one year

一年后到期的长期借款Long-term loans due over one year

应付债券Bonds payable

债券面值Face value,Par value

债券溢价Premium on bonds

债券折价Discount on bonds

应收利息Interest receivable

应计利息Accrued interest

长期应付款Long-term account payable

应付融资租赁款Accrued financial lease outlay

一年内到期的长期应付Long-term account payable due within one year

一年后到期的长期应付Long-term account payable over one year

专项应付款Special payable

一年内到期的专项应付Long-term special payable due within one year

一年后到期的专项应付Long-term special payable over one year

递延税款Deferral taxes

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