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ACCA考试是全英文考试，需要在英文的环境下进行学习和考试。以下是今天给大家总结的资产类Assets专业词汇，希望能够帮助大家更好地掌握这些单词，早日通过考试。
1.流动资产Current assets
2.货币资金Cash and cash equivalents
3.库存现金Cash>银行存款Cash in bank
4.其他货币资金Other cash and cash equivalents
5.外埠存款Other city Cash in bank
6.银行本票Cashier's cheque
7.银行汇票Bank draft
8.信用卡Credit card
9.信用证保证金L/C Guarantee deposits
10.存出投资款Refundable deposits
11.交易性金融资产Financial assets held for trading
12.短期投资Short-term investments
13.股票Short-term investments-stock
14.债券Short-term investments-corporate bonds
15.基金Short-term investments-corporate funds
16.其他Short-term investments-other
17.短期投资跌价准备Short-term investments falling price reserves
59.固定资产减值准备Fixed assets depreciation reserves
60.房屋、建筑物减值准备Building/structure depreciation reserves
61.机器设备减值准备Machinery equipment depreciation reserves
62.工程物资Project goods and material
63.专用材料Special-purpose material
64.专用设备Special-purpose equipment
65.预付大型设备款Prepayments for equipment
66.为生产准备的工具及器具Preparative instruments and implement for fabricate
67.在建工程Construction-in-process
68.安装工程Erection works
69.在安装设备Erecting equipment-in-process
70.技术改造工程Technical innovation project
71.大修理工程General overhaul project
72.在建工程减值准备Construction-in-process depreciation reserves
73.固定资产清理Liquidation of fixed assets
74.无形资产Intangible assets
75.专利权Patents
76.非专利技术Non-Patents
77.商标权Trademarks,Trade names
78.著作权Copyrights
79.土地使用权Tenure
80.商誉Goodwill
81.无形资产减值准备Intangible Assets depreciation reserves
82.专利权减值准备Patent rights depreciation reserves
83.商标权减值准备trademark rights depreciation reserves
84.未确认融资费用Unacknowledged financial charges
85.待处理财产损溢Wait deal assets loss or income
86.长期待摊费用Long-term deferred and prepaid expenses
87.待处理财产损溢Wait deal assets loss or income
88.待处理流动资产损溢Wait deal intangible assets loss or income
89.待处理固定资产损溢Wait deal fixed assets loss or income
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