作为一个全英文的考试，熟悉相关的会计专业词汇是必须。高顿网校USCPA小编今天给大家介绍的是资产类的会计词汇。在复习备考中，遇到不懂的会计名词，一定要搞懂它的意思，并且熟记于心。
注：各公司的会计项目编码可能会不同
1、流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及约当现金 other cash and cash equivalents
112 短期投资 short-term investments
1121 短期投资 - 股票 short-term investments - stock
1122 短期投资 - 短期票券 short-term investments - short-term notes and bills
1123 短期投资 - 政府债券 short-term investments - government bonds
1124 短期投资 - 受益凭证 short-term investments - beneficiary certificates
1125 短期投资 - 公司债 short-term investments - corporate bonds
1128 短期投资 - 其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for reduction of short - term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 - 关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 - 应收票据 allowance for uncollec - tible accounts - notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 - 关系人 accounts receivable - related parties
1149 备抵呆帐 - 应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 - 外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties
1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 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 备抵存货跌价损失 allowance for reduction of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid（or input tax）
1282 留抵税额 excess VAT paid（or overpaid VAT）
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit - restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主（股东）往来 owners（stockholders）current account
1294 同业往来 current account with others
1298 其它流动资产 - 其它 other current assets - other
2、 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund（or sinking fund）
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long - term equity investments
1322 长期债券投资 long - term bond investments
1323 长期不动产投资 long - term real estate in - vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long - term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long - term investments
3、 固定资产 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 累积折旧 - 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 累积折旧 - 房屋及建物 accumulated depreciation - buildings
144~146 机（器）具及设备 machinery and equipment
1441 机（器）具 machinery
1448 机（器）具 - 重估增值 machinery - r*uation increments
1449 累积折旧 - 机（器）具 accumulated depreciation - machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 - 租赁资产 accumulated depreciation - leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments forequipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property,plant,and equipment
1581 杂项固定资产 miscellaneous property,plant,and equipment
1588 杂项固定资产 - 重估增值 miscellaneous property,plant,and equipment - r*uation increments
1589 累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property,plant,and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 - 重估增值 natural resources - r*uation increments
1619 累积折耗 - 天然资源 accumulated depletion - natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产 - 其它 other intangible assets - other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long - term notes,accounts and overdue receivables
1841 长期应收票据 long - term notes receivable
1842 长期应收帐款 long - term accounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款 - 关系人 long-term notes,accounts and overdue receivables - related parties
1848 其它长期应收款项 other long - term receivables
1849 备抵呆帐 - 长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 - 重估增值 assets leased to others - incremental value from r*uation
1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 - 其它 miscellaneous assets - other
