acca在国内称为"国际注册会计师"，考取acca证书可以在四大会计师事务所就职，也可以在各大投行、商行找到高薪工作。那么，acca全英文考试需要如何准备呢？会计acca英语单词有哪些？今天中公财经网小编带大家一起来学习吧！
短期投资 Short-term investments
The cash dividend or interest on ashort-term investment should be written off against the book value of theinvestment when received, except for those recorded in the “Dividend Receivable” account.
短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
商品进销差价 Differences between purchasing and selling price
For example, for a long time the purchasingprices of grain and non-staple foods were too low. In the cities, however, wecould not raise the selling prices beyond a certain point. This led to adisparity between the purchasing and selling prices, so the state had to makeup the difference. 例如粮食，还有各种副食品，收购价格长期定得很低，这些年提高了几次，还是比较低，而城市销售价格又不能高了，购销价格倒挂，由国家补贴。
depreciation quota 折旧配额
depreciation method 折旧方法
Four depreciation methods, which are widelyused at home and abroad, are discussed in detail. They are straight-linedepreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation(FRD) and double declining balance depreciation (DDB).
主要讨论目前国内外广泛应用的4种折旧方法 ,即直线折旧法 (SL法 )、年数总和折旧法(SOYD法 )、双倍余额递减折旧法 (DDB法 )、定率递减折旧法 (FRD法 ) .
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