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
報考指南:2014年AICPA報考指南
考前沖刺:AICPA 考試試題 考試輔導
高清網(wǎng)課:AICPA網(wǎng)絡課程