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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。以下是今天給大家總結的資産類Assets專業詞彙，希望能夠幫助大家更好地掌握這些單詞，早日通過考試。

1.流動資産Current assets

2.貨币資金Cash and cash equivalents

3.庫存現金Cash>銀行存款Cash in bank

4.其他貨币資金Other cash and cash equivalents

5.外埠存款Other city Cash in bank

6.銀行本票Cashier's cheque

7.銀行彙票Bank draft

8.信用卡Credit card

9.信用證保證金L/C Guarantee deposits

10.存出投資款Refundable deposits

11.交易性金融資産Financial assets held for trading

12.短期投資Short-term investments

13.股票Short-term investments-stock

14.債券Short-term investments-corporate bonds

15.基金Short-term investments-corporate funds

16.其他Short-term investments-other

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

59.固定資産減值準備Fixed assets depreciation reserves

60.房屋、建築物減值準備Building/structure depreciation reserves

61.機器設備減值準備Machinery equipment depreciation reserves

62.工程物資Project goods and material

63.專用材料Special-purpose material

64.專用設備Special-purpose equipment

65.預付大型設備款Prepayments for equipment

66.為生産準備的工具及器具Preparative instruments and implement for fabricate

67.在建工程Construction-in-process

68.安裝工程Erection works

69.在安裝設備Erecting equipment-in-process

70.技術改造工程Technical innovation project

71.大修理工程General overhaul project

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

73.固定資産清理Liquidation of fixed assets

74.無形資産Intangible assets

75.專利權Patents

76.非專利技術Non-Patents

77.商标權Trademarks,Trade names

78.著作權Copyrights

79.土地使用權Tenure

80.商譽Goodwill

81.無形資産減值準備Intangible Assets depreciation reserves

82.專利權減值準備Patent rights depreciation reserves

83.商标權減值準備trademark rights depreciation reserves

84.未确認融資費用Unacknowledged financial charges

85.待處理财産損溢Wait deal assets loss or income

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

87.待處理财産損溢Wait deal assets loss or income

88.待處理流動資産損溢Wait deal intangible assets loss or income

89.待處理固定資産損溢Wait deal fixed assets loss or income

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