【文章內(nèi)容簡介】 es payable， and bond payable are a few examples of long－term liabilities．　　長期負債是指不符合流動負債條件的負債。應付抵押借款、長期租賃、應付長期票據(jù)，以及應付債券都是長期負債的一些例子?！　?． Long－term liabilities are measured in accordance with historical cost principle．　　長期負債按照歷史成本原則計量。　　10． Bonds payable are the typical example of long－term liabilities．　　應付債券是長期負債的典型例子。會計科目一、 資產(chǎn) assets 流動資產(chǎn) current assets 111 現(xiàn)金及約當現(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 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents 112 短期投資 shortterm investments 1121 短期投資 股票 shortterm investments stock 1122 短期投資 短期票券 shortterm investments shortterm notes and bills 1123 短期投資 政府債券 shortterm investments government bonds 1124 短期投資 受益憑證 shortterm investments beneficiary certificates1125 短期投資 公司債 shortterm investments corporate bonds 1128 短期投資 其它 shortterm investments other 1129 備抵短期投資跌價損失 allowance for reduction of shortterm investment to market 113 應收票據(jù) notes receivable 1131 應收票據(jù) notes receivable 1132 應收票據(jù)貼現(xiàn) discounted notes receivable 1137 應收票據(jù) 關(guān)系人 notes receivable related parties 1138 其它應收票據(jù) other notes receivable 1139 備抵呆帳 －應收票據(jù) allowance for uncollec tible accounts notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款 關(guān)系人 accounts receivable related parties 1149 備抵呆帳 －應收帳款 allowance for uncollec tible accounts accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 外幣 forward exchange contract receivable foreign currencies 1183 買賣遠匯折價 discount on forward exchange contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 ine tax refund receivable 1187 其它應收款 關(guān)系人 other receivables related parties 1188 其它應收款 其它 other receivables other 1189 備抵呆帳 其它應收款 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 byproducts 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 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預付所得稅 prepaid ine tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128~129 其它流動資產(chǎn) other current assets 1281 進項稅額 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 depositrestricted 1291 遞延所得稅資產(chǎn) deferred ine 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 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 redemption fund （or sinking fund） 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1322 長期債券投資 longterm bond investments 1323 長期不動產(chǎn)投資 longterm real estate investments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other longterm investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 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 144~146 機（器）具及設(shè)備 machinery and equipment 1441 機（器）具 machinery 1448 機（器）具 重估增值 machinery revaluation increments 1449 累積折舊 機（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 未完工程及預付購置設(shè)備款 construction in progress and prepayments forequipment 1561 未完工程 construction in progress 1562 預付購置設(shè)備款 prepayment for equipment 158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1581 雜項固定資產(chǎn) miscellaneous property, plant, and equipment 1588 雜項固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment revaluation increments 1589 累積折舊 雜項固定資產(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 商標權(quán) trademarks 1711 商標權(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 計算機軟件 puter software