美国CPA考试常用会计词汇学习之资产

注：各公司的会计项目编码可能会不同

资产 assets

1、流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及约当现金 other cash and cash equivalents

112 短期投资 short-term investments

1121 短期投资 - 股票 short-term investments - stock

1122 短期投资 - 短期票券 short-term investments - short-term notes and bills

1123 短期投资 - 政府债券 short-term investments - government bonds

1124 短期投资 - 受益凭证 short-term investments - beneficiary certificates

1125 短期投资 - 公司债 short-term investments - corporate bonds

1128 短期投资 - 其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short - term investment to market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 - 关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐 - 应收票据 allowance for uncollec - tible accounts - notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 - 关系人 accounts receivable - related parties

1149 备抵呆帐 - 应收帐款 allowance for uncollec- tible accounts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 - 外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties

1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market

125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid（or input tax）

1282 留抵税额 excess VAT paid（or overpaid VAT）

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit - restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred foreign exchange losses

1293 业主（股东）往来 owners（stockholders）current account

1294 同业往来 current account with others

1298 其它流动资产 - 其它 other current assets - other

2、 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund（or sinking fund）

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long - term equity investments

1322 长期债券投资 long - term bond investments

1323 长期不动产投资 long - term real estate in - vestments

1324 人寿保险现金解约价值 cash surrender value of life insurance

1328 其它长期投资 other long - term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long - term investments

3、 固定资产 property,plant,and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物 - 重估增值 land improvements - revaluation increments

1429 累积折旧 - 土地改良物 accumulated depreciation - land improvements

143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物 - 重估增值 buildings - revaluation increments

1439 累积折旧 - 房屋及建物 accumulated depreciation - buildings

144~146 机（器）具及设备 machinery and equipment

1441 机（器）具 machinery

1448 机（器）具 - 重估增值 machinery - revaluation increments

1449 累积折旧 - 机（器）具 accumulated depreciation - machinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧 - 租赁资产 accumulated depreciation - leased assets

152 租赁权益改良 leasehold improvements

1521 租赁权益改良 leasehold improvements

1529 累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements

156 未完工程及预付购置设备款 construction in progress and prepayments forequipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property,plant,and equipment

1581 杂项固定资产 miscellaneous property,plant,and equipment

1588 杂项固定资产 - 重估增值 miscellaneous property,plant,and equipment - revaluation increments

1589 累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property,plant,and equipment

16 递耗资产 depletable assets

161 递耗资产 depletable assets

1611 天然资源 natural resources

1618 天然资源 - 重估增值 natural resources - revaluation increments

1619 累积折耗 - 天然资源 accumulated depletion - natural resources

17 无形资产 intangible assets

171 商标权 trademarks

1711 商标权 trademarks

172 专利权 patents

1721 专利权 patents

173 特许权 franchise

1731 特许权 franchise

174 著作权 copyright

1741 著作权 copyright

175 计算机软件 computer software

1751 计算机软件 computer software cost

176 商誉 goodwill

1761 商誉 goodwill

177 开办费 organization costs

1771 开办费 organization costs

178 其它无形资产 other intangibles

1781 递延退休金成本 deferred pension costs

1782 租赁权益改良 leasehold improvements

1788 其它无形资产 - 其它 other intangible assets - other

18 其它资产 other assets

181 递延资产 deferred assets

1811 债券发行成本 deferred bond issuance costs

1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance

1814 递延所得税资产 deferred income tax assets

1815 预付退休金 prepaid pension cost

1818 其它递延资产 other deferred assets

182 闲置资产 idle assets

1821 闲置资产 idle assets

184 长期应收票据及款项与催收帐款 long - term notes,accounts and overdue receivables

1841 长期应收票据 long - term notes receivable

1842 长期应收帐款 long - term accounts receivable

1843 催收帐款 overdue receivables

1847 长期应收票据及款项与催收帐款 - 关系人 long-term notes,accounts and overdue receivables - related parties

1848 其它长期应收款项 other long - term receivables

1849 备抵呆帐 - 长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

185 出租资产 assets leased to others

1851 出租资产 assets leased to others

1858 出租资产 - 重估增值 assets leased to others - incremental value from revaluation

1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others

186 存出保证金 refundable deposit

1861 存出保证金 refundable deposits

188 杂项资产 miscellaneous assets

1881 受限制存款 certificate of deposit - restricted

1888 杂项资产 - 其它 miscellaneous assets - other