高頓網(wǎng)校USCPA責(zé)任小編在此為各位考生整理美國(guó)常用會(huì)計(jì)詞匯如下,希望能夠給各位學(xué)員帶來(lái)幫助!
  固定資產(chǎn) property , plant, and equipment
  141 土地 land
  1411 土地 land
  1418 土地-重估增值 land - r*uation 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 - r*uation 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 -r*uation increments
  1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
  144~146 機(jī)(器)具及設(shè)備 machinery and equipment
  1441 機(jī)(器)具 machinery
  1448 機(jī)(器)具 -重估增值 machinery - r*uation increments
  1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery
  151 租賃資產(chǎn) leased assets
  1511 租賃資產(chǎn) leased assets
  1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets
  152 租賃權(quán)益改良 leasehold improvements
  1521 租賃權(quán)益改良 leasehold improvements
  1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements
  156 未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments forequipment
  1561 未完工程 construction in progress
  1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment
  158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
  1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
  1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - r*uation increments
  1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment
  16 遞耗資產(chǎn) depletable assets
  161 遞耗資產(chǎn) depletable assets
  1611 天然資源 natural resources
  1618 天然資源 -重估增值 natural resources -r*uation increments
  1619 累積折耗 -天然資源 accumulated depletion - natural resources
  注:各公司的會(huì)計(jì)項(xiàng)目編碼可能會(huì)不同
  小編溫馨寄語(yǔ):記得要內(nèi)心強(qiáng)大,做一個(gè)如石頭一般堅(jiān)硬的人。