18 其它資產(chǎn) other assets
  181 遞延資產(chǎn) deferred assets
  1811 債券發(fā)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(chǎn) deferred income tax assets
  1815 預付退休金 prepaid pension cost
  1818 其它遞延資產(chǎn) other deferred assets
  182 閑置資產(chǎn) idle assets
  1821 閑置資產(chǎn) idle assets
  184 長期應收票據(jù)及款項與催收帳款 long-term notes , accounts and overdue receivables
  1841 長期應收票據(jù) 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(jù)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(jù)及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
  185 出租資產(chǎn) assets leased to others
  1851 出租資產(chǎn) assets leased to others
  1858 出租資產(chǎn) -重估增值 assets leased to others - incremental value from r*uation
  1859 累積折舊 -出租資產(chǎn) 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(chǎn) miscellaneous assets
  1881 受限制存款 certificate of deposit - restricted
  1888 雜項資產(chǎn) -其它 miscellaneous assets - other
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       高頓網(wǎng)校特別提醒:已經(jīng)報名2014年AICPA考試的考生可按照復習計劃有效進行!另外,高頓網(wǎng)校2013年AICPA考試輔導高清課程已經(jīng)開通,通過針對性地講解、訓練、答疑、???,對學習過程進行全程跟蹤、分析、指導,可以幫助考生全面提升備考效果。
 
  報考指南:2014年AICPA報考指南 
  考前沖刺:AICPA 考試試題   考試輔導
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