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1、 流動資產(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 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
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄銷制成品 consigned finished goods
1223 副產(chǎn)品 by-products
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for reduction of inventory to market
125 預(yù)付費(fèi)用 prepaid expenses
1251 預(yù)付薪資 prepaid payroll
1252 預(yù)付租金 prepaid rents
1253 預(yù)付保險費(fèi) prepaid insurance
1254 用品盤存 office supplies
1255 預(yù)付所得稅 prepaid income tax
1258 其它預(yù)付費(fèi)用 other prepaid expenses
126 預(yù)付款項 prepayments
1261 預(yù)付貨款 prepayment for purchases
1268 其它預(yù)付款項 other prepayments
128~129 其它流動資產(chǎn) other current assets
1281 進(jìn)項稅額 VAT paid （ or input tax）
1282 留抵稅額 excess VAT paid （or overpaid VAT）
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產(chǎn) deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業(yè)主（股東）往來 owners^（stockholders^） current account
1294 同業(yè)往來 current account with others
1298 其它流動資產(chǎn)-其它 other current assets - other 高頓網(wǎng)校特別提醒：已經(jīng)報名2013年AICPA考試的考生可按照復(fù)習(xí)計劃有效進(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，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(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。
報考指南：2013年AICPA報考指南
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
報考指南：2013年AICPA報考指南
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
