高頓網(wǎng)校USCPA責(zé)任小編在此為各位考生整理美國常用會(huì)計(jì)資產(chǎn)部分詞匯學(xué)習(xí)如下，希望能夠給各位學(xué)員帶來幫助！
　　1、 流動(dòng)資產(chǎn) current assets
　　111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
　　1111 庫存現(xiàn)金 cash on hand
　　1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds
　　1113 銀行存款 cash in banks
　　1116 在途現(xiàn)金 cash in transit
　　1117 約當(dāng)現(xiàn)金 cash equivalents
　　1118 其它現(xiàn)金及 約當(dāng)現(xiàn)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(jià)損失 allowance for reduction of short-term investment to market
　　113 應(yīng)收票據(jù) notes receivable
　　1131 應(yīng)收票據(jù) notes receivable
　　1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
　　1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
　　1138 其它應(yīng)收票據(jù) other notes receivable
　　1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
　　114 應(yīng)收帳款 accounts receivable
　　1141 應(yīng)收帳款 accounts receivable
　　1142 應(yīng)收分期帳款 installment accounts receivable
　　1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
　　1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
　　118 其它應(yīng)收款 other receivables
　　1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
　　1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
　　1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract
　　1184 應(yīng)收收益 earned revenue receivable
　　1185 應(yīng)收退稅款 income tax refund receivable
　　1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
　　1188 其它應(yīng)收款 - 其它 other receivables - other
　　1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
　　注：各公司的會(huì)計(jì)項(xiàng)目編碼可能會(huì)不同
　　高頓網(wǎng)校小編寄語：志之所向，金石為開，誰能御之？