美國CPA考試常用會計詞匯學習之資產

注：各公司的會計項目編碼可能會不同

資產 assets

1、流動資產 current assets

111 現金及約當現金 cash and cash equivalents

1111 庫存現金 cash on hand

1112 零用金/周轉金 petty cash/revolving funds

1113 銀行存款 cash in banks

1116 在途現金 cash in transit

1117 約當現金 cash equivalents

1118 其它現金及約當現金 other cash and cash equivalents

112 短期投資 short-term investments

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

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

1123 短期投資 - 政府債券 short-term investments - government bonds

1124 短期投資 - 受益憑證 short-term investments - beneficiary certificates

1125 短期投資 - 公司債 short-term investments - corporate bonds

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

1129 備抵短期投資跌價損失 allowance for reduction of short - term investment to market

113 應收票據 notes receivable

1131 應收票據 notes receivable

1132 應收票據貼現 discounted notes receivable

1137 應收票據 - 關系人 notes receivable - related parties

1138 其它應收票據 other notes receivable

1139 備抵呆帳 - 應收票據 allowance for uncollec - tible accounts - notes receivable

114 應收帳款 accounts receivable

1141 應收帳款 accounts receivable

1142 應收分期帳款 installment accounts receivable

1147 應收帳款 - 關系人 accounts receivable - related parties

1149 備抵呆帳 - 應收帳款 allowance for uncollec- tible accounts - accounts receivable

118 其它應收款 other receivables

1181 應收出售遠匯款 forward exchange contract receivable

1182 應收遠匯款 - 外幣 forward exchange contract receivable - foreign currencies

1183 買賣遠匯折價 discount on forward ex-change contract

1184 應收收益 earned revenue receivable

1185 應收退稅款 income tax refund receivable

1187 其它應收款 - 關系人 other receivables - related parties

1188 其它應收款 - 其它 other receivables - other

1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

121~122 存貨 inventories

1211 商品存貨 merchandise inventory

1212 寄銷商品 consigned goods

1213 在途商品 goods in transit

1219 備抵存貨跌價損失 allowance for reduction of inventory to market

1221 制成品 finished goods

1222 寄銷制成品 consigned finished goods

1223 副產品 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 備抵存貨跌價損失 allowance for reduction of inventory to market

125 預付費用 prepaid expenses

1251 預付薪資 prepaid payroll

1252 預付租金 prepaid rents

1253 預付保險費 prepaid insurance

1254 用品盤存 office supplies

1255 預付所得稅 prepaid income tax

1258 其它預付費用 other prepaid expenses

126 預付款項 prepayments

1261 預付貨款 prepayment for purchases

1268 其它預付款項 other prepayments

128~129 其它流動資產 other current assets

1281 進項稅額 VAT paid（or input tax）

1282 留抵稅額 excess VAT paid（or overpaid VAT）

1283 暫付款 temporary payments

1284 代付款 payment on behalf of others

1285 員工借支 advances to employees

1286 存出保證金 refundable deposits

1287 受限制存款 certificate of deposit - restricted

1291 遞延所得稅資產 deferred income tax assets

1292 遞延兌換損失 deferred foreign exchange losses

1293 業主（股東）往來 owners（stockholders）current account

1294 同業往來 current account with others

1298 其它流動資產 - 其它 other current assets - other

2、 基金及長期投資 funds and long-term investments

131 基金 funds

1311 償債基金 redemption fund（or sinking fund）

1312 改良及擴充基金 fund for improvement and expansion

1313 意外損失準備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 長期投資 long-term investments

1321 長期股權投資 long - term equity investments

1322 長期債券投資 long - term bond investments

1323 長期不動產投資 long - term real estate in - vestments

1324 人壽保險現金解約價值 cash surrender value of life insurance

1328 其它長期投資 other long - term investments

1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long - term investments

3、 固定資產 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 累積折舊 - 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 累積折舊 - 房屋及建物 accumulated depreciation - buildings

144~146 機（器）具及設備 machinery and equipment

1441 機（器）具 machinery

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

1449 累積折舊 - 機（器）具 accumulated depreciation - machinery

151 租賃資產 leased assets

1511 租賃資產 leased assets

1519 累積折舊 - 租賃資產 accumulated depreciation - leased assets

152 租賃權益改良 leasehold improvements

1521 租賃權益改良 leasehold improvements

1529 累積折舊 - 租賃權益改良 accumulated depreciation - leasehold improvements

156 未完工程及預付購置設備款 construction in progress and prepayments forequipment

1561 未完工程 construction in progress

1562 預付購置設備款 prepayment for equipment

158 雜項固定資產 miscellaneous property,plant,and equipment

1581 雜項固定資產 miscellaneous property,plant,and equipment

1588 雜項固定資產 - 重估增值 miscellaneous property,plant,and equipment - revaluation increments

1589 累積折舊 - 雜項固定資產 accumulated depreciation - miscellaneous property,plant,and equipment

16 遞耗資產 depletable assets

161 遞耗資產 depletable assets

1611 天然資源 natural resources

1618 天然資源 - 重估增值 natural resources - revaluation increments

1619 累積折耗 - 天然資源 accumulated depletion - natural resources

17 無形資產 intangible assets

171 商標權 trademarks

1711 商標權 trademarks

172 專利權 patents

1721 專利權 patents

173 特許權 franchise

1731 特許權 franchise

174 著作權 copyright

1741 著作權 copyright

175 計算機軟件 computer software

1751 計算機軟件 computer software cost

176 商譽 goodwill

1761 商譽 goodwill

177 開辦費 organization costs

1771 開辦費 organization costs

178 其它無形資產 other intangibles

1781 遞延退休金成本 deferred pension costs

1782 租賃權益改良 leasehold improvements

1788 其它無形資產 - 其它 other intangible assets - other

18 其它資產 other assets

181 遞延資產 deferred assets

1811 債券發行成本 deferred bond issuance costs

1812 長期預付租金 long-term prepaid rent

1813 長期預付保險費 long-term prepaid insurance

1814 遞延所得稅資產 deferred income tax assets

1815 預付退休金 prepaid pension cost

1818 其它遞延資產 other deferred assets

182 閑置資產 idle assets

1821 閑置資產 idle assets

184 長期應收票據及款項與催收帳款 long - term notes,accounts and overdue receivables

1841 長期應收票據 long - term notes receivable

1842 長期應收帳款 long - term accounts receivable

1843 催收帳款 overdue receivables

1847 長期應收票據及款項與催收帳款 - 關系人 long-term notes,accounts and overdue receivables - related parties

1848 其它長期應收款項 other long - term receivables

1849 備抵呆帳 - 長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

185 出租資產 assets leased to others

1851 出租資產 assets leased to others

1858 出租資產 - 重估增值 assets leased to others - incremental value from revaluation

1859 累積折舊 - 出租資產 accumulated depreciation - assets leased to others

186 存出保證金 refundable deposit

1861 存出保證金 refundable deposits

188 雜項資產 miscellaneous assets

1881 受限制存款 certificate of deposit - restricted

1888 雜項資產 - 其它 miscellaneous assets - other