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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)付購置設(shè)備款 construction in progress and prepayments forequipment
1561 未完工程 construction in progress
1562 預(yù)付購置設(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
17 無形資產(chǎn) intangible assets
171 商標(biāo)權(quán) trademarks
1711 商標(biāo)權(quán) trademarks
172 專利權(quán) patents
1721 專利權(quán) patents
173 特許權(quán) franchise
1731 特許權(quán) franchise
174 著作權(quán) copyright
1741 著作權(quán) copyright
175 計(jì)算機(jī)軟件 computer software
1751 計(jì)算機(jī)軟件 computer software cost
176 商譽(yù) goodwill
1761 商譽(yù) goodwill
177 開辦費(fèi) organization costs
1771 開辦費(fèi) organization costs
178 其它無形資產(chǎn) other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權(quán)益改良 leasehold improvements
1788 其它無形資產(chǎn)-其它 other intangible assets - other
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(yù)付租金 long-term prepaid rent
1813 長期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance
1814 遞延所得稅資產(chǎn) deferred income tax assets
1815 預(yù)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(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables
1841 長期應(yīng)收票據(jù) long-term notes receivable
1842 長期應(yīng)收帳款 long-term accounts receivable
1843 催收帳款 overdue receivables
1847 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties
1848 其它長期應(yīng)收款項(xiàng) other long-term receivables
1849 備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)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(xiàng)資產(chǎn) miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other 高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2013年AICPA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
報(bào)考指南：2013年AICPA報(bào)考指南
考前沖刺：AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程
報(bào)考指南：2013年AICPA報(bào)考指南
考前沖刺：AICPA 考試試題 考試輔導(dǎo)
高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程
