會(huì)計(jì)類詞匯小講堂培訓(xùn)資料.doc

會(huì)計(jì)類詞匯小講堂(一)Account，Accounting 和AccountantAccount 有很多意思，常見的主要是“說明、解釋；計(jì)算、帳單；銀行帳戶”。例如：1 He gave me a fullaccount of his plan。他把計(jì)劃給我做了完整的說明。2 Charge it to my account。把它記在我的帳上。3 Cashier： Goodafternoon。 Can I help you ？銀行出納：下午好，能為您做什么？Man： Id like to open a bank account 男人：我想開一個(gè)銀行存款帳戶。還有 account title（帳戶名稱、會(huì)計(jì)科目）、income account（收益帳戶）、account book（帳簿）等。在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?huì)計(jì)、會(huì)計(jì)學(xué)。例如：1 Accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類、匯總以及解釋的過程。2 It has been said that Accounting is the language of business據(jù)說會(huì)計(jì)是“商業(yè)語言”3 Accounting is one of the fastest growing profession in the modern business world會(huì)計(jì)是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。4 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的兩個(gè)主要的專門領(lǐng)域。其他還有 accounting profession（會(huì)計(jì)職業(yè)）、accounting elements（會(huì)計(jì)要素）等。Accountant 比Account只多ant三個(gè)字母，其意思是會(huì)計(jì)師、會(huì)計(jì)人員。例如：1 A certified public accountant or CPA， as the term is usually abbreviated， must pass a series of examinations， after which he or she receives a certificate注冊(cè)會(huì)計(jì)師（或，注冊(cè)會(huì)計(jì)師的縮寫），必須通過一系列考試方可取得證書。2 Private accountant ， also called executive or administrative accountant， handle the financial records of a business私人會(huì)計(jì)師，也叫做主管或行政會(huì)計(jì)師，負(fù)責(zé)處理公司的財(cái)務(wù)帳目?？傊?，這三個(gè)詞，有很深的淵源關(guān)系。會(huì)計(jì)類詞匯小講堂（二）Assets、Liabilities 和Owners Equity這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會(huì)計(jì)等式的三個(gè)要素。Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：1 Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment資產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。2 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。3 Assets can be classified into current assets and noncurrent assets 資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident （肇事的責(zé)任）；liability to pay taxes （納稅的義務(wù)）。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)的意思。例如：1 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future負(fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。2 Liabilities are amounts owned to outsiders， such as notes payable， accounts payable， bonds payable負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。Owners equity 是由 owner （所有者、業(yè)主）和equity （權(quán)益）構(gòu)成為“業(yè)主權(quán)益”。例如：1 Owners equity represents the owners interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities業(yè)主權(quán)益代表業(yè)主對(duì)企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。2 Capital is the interest of the owners in an enterprise Also known as owners equity資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。3 Owners equity include owner “s investment in a business and accumulated operating results since the beginning of the operation業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營(yíng)成果。上述會(huì)計(jì)要素相互之間的關(guān)系用一個(gè)簡(jiǎn)單的數(shù)學(xué)公式來表示，就是會(huì)計(jì)恒等式：AssetsLiabilitiesOwners equity資產(chǎn)負(fù)債業(yè)主權(quán)益會(huì)計(jì)類詞匯小講堂(三)Ledgers 和 JournalsLedgers 在簿記上是分類賬的意思，可以和其他詞匯搭配，構(gòu)成許多會(huì)計(jì)詞匯。如ledger accounts（分類賬戶）、general ledger（總分類賬）、subsidiary ledger（明細(xì)分類賬）等。例如：1 Ledger accounts are used to record business transactions effect on an accounting entity分類賬戶被用來記錄交易對(duì)會(huì)計(jì)主體的影響。2 A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item分類賬戶不過是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)（增加與減少）和結(jié)余的記錄。3 The general ledger is the book used to list all the accounts established by an organization總分類賬是一本列出一個(gè)單位所設(shè)立的全部帳戶的賬本。4 Further simplification of the general ledger is brought about by the use of subsidiary ledger使用明細(xì)分類賬使總分類帳更加簡(jiǎn)化明了。5The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。明細(xì)分類賬的優(yōu)點(diǎn)如下；（1）減少分類賬的細(xì)節(jié)；（2）使勞動(dòng)分工更合理；（3）允許不同的賬戶排序（4）便于更好地內(nèi)部控制。Journal 比較常用的意思是“日記、日志；雜志、刊物”，如keep a journal （記日志）、a ships journal （航海日志），a monthly journal （月刊），單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會(huì)計(jì)詞匯上的意思是“日記賬”。例如：1 In a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a Journal在西方會(huì)計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記賬”的會(huì)計(jì)賬上。2 A journal is a chronological（arrange in order of time ） record of business transactions日記賬是對(duì)經(jīng)濟(jì)交易的序時(shí)（即按時(shí)間的順序）記錄。3 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledger， the debits and credits are entered in differentaccounts在日記帳上記賬時(shí)，既定交易的借方和貸方一起被記錄，但在分類賬記錄中，一筆交易的借方和貸方進(jìn)入不同的賬戶中。4 A journal may be a general journal or it may be a group of special journals日記賬可以是一本通用日記賬，也可以是一組特種日記賬。會(huì)計(jì)類詞匯小講堂(四)Current assets、fixed assets 和 Current liabilitiesCurrent 是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money（通貨），current English（現(xiàn)代英語），current fashion（目前流行的風(fēng)尚）；作為名詞，current 的意思是“水流、氣流，電流，動(dòng)向、潮流”，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流電），the current of public opinion（輿論的動(dòng)向）。在這里，還要特別提到英國(guó)的兩種存款 current account （活期存款，也相當(dāng)于美國(guó)銀行中的 checking account ）和deposit account （儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的 savings account ）。如果你到英國(guó)銀行對(duì)柜員說：“Could you tell me what sorts of accounts there are ？”（您能告訴我有幾種什么存款嗎？）銀行柜員就會(huì)說：“Well，there are basically two types ofaccounts Theres a current account and a deposit account With the current account you can pay for things by cheque， but you dont earn any interest With the deposit account ，you earn interest ，but you cant pay for things by cheque”（基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款；活期存款你可以用支票支付，但沒有利息；儲(chǔ)蓄存款可以掙到利息，但不能用支票支付。）Current assets 就是“流動(dòng)資產(chǎn)”。例如：1 Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business（The current period is generally taken as one year） Examples are cash， notes receivable， accounts receivable， inventory ， and prepaid expenses流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)（一般是一年期）。現(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。說到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯 fixed assets（固定資產(chǎn)）。例如：2 Fixed assets are the longlived assets used in the production of goods or services These assets， sometime called noncurrent assets， are used in the operation of business rather than being held for sale固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過程中使用的壽命較長(zhǎng)的資產(chǎn)。這些資產(chǎn)有時(shí)稱為非流動(dòng)資產(chǎn)，是公司經(jīng)營(yíng)中為了使用而不是為銷售而置備的資產(chǎn)。Current liabilities 就是“流動(dòng)負(fù)債”。例如：3 Current liabilities Debts which must be satisfied from current assets within the next operating period， usually one year Examples are accounts payable， notes payable， the current portion of longterm debt， and various accrued items such as salaries payable and taxes payable流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、長(zhǎng)期債務(wù)的當(dāng)期分?jǐn)傤~，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計(jì)項(xiàng)目都是流動(dòng)負(fù)債。會(huì)計(jì)類詞匯小講堂(五)Receivable 、Payable和 Prepaid將Receivable 和Payable 兩個(gè)詞稍加比較，不難發(fā)現(xiàn)它們后面的四個(gè)字母相同，都有able ，這是英語詞匯構(gòu)成的后綴之一。這個(gè)詞綴緊接在動(dòng)詞之后，使動(dòng)詞變成形容詞，表示“能夠、適于、可、應(yīng)”。Receive（收到、接受）加上 able 成為receivable，其意義也相應(yīng)成為“能收的、應(yīng)收的”；同樣pay（付款、支付）加上able 也相應(yīng)成為“應(yīng)付的”。這里要特別提到的是，動(dòng)詞后綴有able 所形成的形容詞，和一般形容詞不同，在修飾名詞時(shí)，它不在名詞之前而在名詞之后。例如accounts receivable（應(yīng)收賬款）、accounts payable （應(yīng)付賬款）、notes receivable（應(yīng)收票據(jù)）、notes payable（應(yīng)付票據(jù)）。下面舉出幾個(gè)句子來操練一下這幾個(gè)會(huì)計(jì)詞匯：1 A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer有很多賒購(gòu)客戶的企業(yè)應(yīng)設(shè)置一個(gè)應(yīng)收帳款總分類賬戶，登記所有賒購(gòu)客戶欠的貨款，并為每個(gè)賒購(gòu)客戶設(shè)置一個(gè)明細(xì)賬戶。2 Accounts Receivable are often classified as current assets應(yīng)收賬款通常歸入流動(dòng)資產(chǎn)。3 Accounts receivable arise when a business sells goods and service on credit當(dāng)企業(yè)以賒賬方式銷售產(chǎn)品或提供服務(wù)時(shí)，就產(chǎn)生應(yīng)收賬款。4 A promissory note is regarded as notes receivable for the payee and notes payable for the maker本票對(duì)受款人來說是應(yīng)收票據(jù)，對(duì)出票人來說則是應(yīng)付票據(jù)。5 Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value能在下一個(gè)會(huì)計(jì)年度或下一個(gè)經(jīng)營(yíng)周期收回和轉(zhuǎn)換成現(xiàn)金的應(yīng)收票據(jù)，歸入流動(dòng)資產(chǎn)，并按面值入賬。6 Accounts payable and notes payable are typical example of current liabilities應(yīng)付賬款和應(yīng)付票據(jù)是流動(dòng)負(fù)債的典型例子。7 As stated above， accounts payable and notes payable are usually created by a companys economic activities， such as purchases of merchandise and services received in the normal course of business如前所述，應(yīng)付賬款和應(yīng)付票據(jù)通常產(chǎn)生于企業(yè)的經(jīng)營(yíng)活動(dòng)，例如在正常經(jīng)營(yíng)過程中的賒賬購(gòu)買商品和接受服務(wù)。Prepaid（預(yù)付的） 這個(gè)詞和前面的Pay 關(guān)系非常密切，實(shí)際上就是在pay 的過去分詞paid 前加上一個(gè)前綴pre，這個(gè)前綴表示“前、預(yù)先”之意，合起來就是“預(yù)付的”。例如：8 Assume that a business paid a $1200 premium on April 1 for one years insurance in advance This represents an increase in one asset （prepaid expense） and a decrease in another asset （cash） Thus， the entry would be ：Dr Prepaid ExpensesPrepaid Insurance $1200Cr Cash $1200假設(shè)，一個(gè)公司4月1日支付了1200美圓的保險(xiǎn)費(fèi)預(yù)付一年的保險(xiǎn)費(fèi)。這意味著一種資產(chǎn)（預(yù)付費(fèi)用）的增加，另一種資產(chǎn)（現(xiàn)金）的減少。因此，會(huì)計(jì)分錄應(yīng)為：借：預(yù)付費(fèi)用預(yù)付保險(xiǎn)費(fèi) 1200美元貸：現(xiàn)金 1200美元會(huì)計(jì)類詞匯小講堂(六)Inventory（存貨）Inventory （存貨），在會(huì)計(jì)英語詞匯中是最基本的詞匯之一，與這個(gè)詞匯有關(guān)的詞匯，比如與存貨計(jì)價(jià)有關(guān)的方法，在會(huì)計(jì)報(bào)表及其說明解釋中是經(jīng)?？梢砸姷降?，因此，就讓我們將它們放在一起來漫談。例如：1 Inventory must be measured at the acquisition cost in conformity with the historical cost principle存貨必須遵循歷史成本原則按取得成本計(jì)價(jià)。2 In manufacturing business there are three major types of inventories： raw materials， goods in process of manufacture， and finished goods對(duì)于工業(yè)企業(yè)而言，主要有三類存貨：原材料、半成品和產(chǎn)成品。下面這幾個(gè)都是存貨計(jì)價(jià)的專門詞匯，不能不談到。Specific identification method （個(gè)別辨認(rèn)法）3 Under the specific identification method， the specific actual cost is assigned to each unit在個(gè)別辨認(rèn)法下，要按每一存貨項(xiàng)目辨認(rèn)實(shí)際成本。4 Averagecost method （平均成本法）Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale可供銷售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。5 Firstin， firstout method （先進(jìn)先出法）Under the firstin， firstout method， it is assumed that the first units acquired are the first ones sold； ending inventory is valued at the most recent purchase prices在先進(jìn)先出法下，假設(shè)企業(yè)首先銷售最早購(gòu)入的商品，期末存貨按最近的購(gòu)貨價(jià)格計(jì)價(jià)。6 Lastin， firstout method （后進(jìn)先出法）The title of this method suggests that the most recently acquired goods are sold first， and that the ending inventory consists of “old” goods acquired in the earliest purchases這種方法的名稱意味著最后購(gòu)進(jìn)的商品最先銷售出去，而期末存貨由那些最早購(gòu)入的“老”存貨構(gòu)成。會(huì)計(jì)類詞匯小講堂(七)Longterm Assets 和 Longterm liabilitiesLongterm（長(zhǎng)期的）和Assets、Liabilities結(jié)合，分別構(gòu)成Longterm assets（長(zhǎng)期資產(chǎn)）和Longterm liabilities（長(zhǎng)期負(fù)債）。Longterm assets（長(zhǎng)期資產(chǎn)）也有寫成Longlived assets 的，與Fixed assets（固定資產(chǎn)）、Plant and equipment（廠房和設(shè)備），甚至還有property（財(cái)產(chǎn)）相互重疊。請(qǐng)看幾個(gè)例句：1 Longterm assets are characterized by highly economic values， physical and nonphysical substance， useful life of morethan one accounting period長(zhǎng)期資產(chǎn)有如下特征：經(jīng)濟(jì)價(jià)值高，具有實(shí)物形態(tài)或不具有實(shí)物形態(tài)，使用年限超過一個(gè)會(huì)計(jì)期間。2 Longterm assets are classified into tangible assets and intangible assets長(zhǎng)期資產(chǎn)可以分為有形資產(chǎn)和無形資產(chǎn)。3 Tangible assets include land， buildings， plant and equipment有形資產(chǎn)包括土地、房屋、廠房和設(shè)備4 The term plant and equipment is used to describe longlived assets acquired for use in the operation of the business and not intended for resale to customers術(shù)語“廠房和設(shè)備”用來描述企業(yè)為經(jīng)營(yíng)使用而購(gòu)買并不打算再出售給顧客的長(zhǎng)期資產(chǎn)。5 The term fixed assets has long been used in accounting literature to describe all types of plant and equipment長(zhǎng)期以來，會(huì)計(jì)文獻(xiàn)一直使用“固定資產(chǎn)”這一名詞來代表各種廠房和設(shè)備。6 The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance， and noncurrent無形資產(chǎn)是指應(yīng)用于企業(yè)的經(jīng)營(yíng)活動(dòng)，但沒有實(shí)物形態(tài)且非流動(dòng)的資產(chǎn)。7 Intangible assets include goodwill， patents， trademarks， copyrights， and franchise無形資產(chǎn)包括商譽(yù)、專利權(quán)、商標(biāo)、版權(quán)，以及專營(yíng)權(quán)。Longterm assets（長(zhǎng)期負(fù)債）是企業(yè)由于過去交易事實(shí)或行為而產(chǎn)生的，并將于一年或超過一年的一個(gè)營(yíng)業(yè)周期以上償還的債務(wù)。一般有應(yīng)付公司債券、應(yīng)付長(zhǎng)期票據(jù)等。例如：8 Longterm liabilities are obligations that do not qualify as current liabilities Mortgages payable， longterm leases， longterm notes payable， and bond payable are a few examples of longterm liabilities長(zhǎng)期負(fù)債是指不符合流動(dòng)負(fù)債條件的負(fù)債。應(yīng)付抵押借款、長(zhǎng)期租賃、應(yīng)付長(zhǎng)期票據(jù)，以及應(yīng)付債券都是長(zhǎng)期負(fù)債的一些例子。9 Longterm liabilities are measured in accordance with historical cost principle長(zhǎng)期負(fù)債按照歷史成本原則計(jì)量。10 Bonds payable are the typical example of longterm liabilities應(yīng)付債券是長(zhǎng)期負(fù)債的典型例子。會(huì)計(jì)科目一、 資產(chǎn) assets 1、 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫(kù)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 certificates1125 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(jià)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(jià) 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 121122 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(jià)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(jià)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(xiǎn)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(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)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(dòng)資產(chǎn)-其它 other current assets - other 2、 基金及長(zhǎng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund （or sinking fund） 1312 改良及擴(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(zhǎng)期投資 long-term investments 1321 長(zhǎng)期股權(quán)投資 long-term equity investments 1322 長(zhǎng)期債券投資 long-term bond investments 1323 長(zhǎng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance 1328 其它長(zhǎng)期投資 other long-term investments 1329 備抵長(zhǎng)期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments 3、 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 - revaluation 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 - revaluation 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 -revaluation increments 1439 累積折舊 -房屋及建物 accumulated depreciation - buildings 144146 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 - revaluation 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 - revaluation 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 -revaluation 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)