中国教育在线

流动资产 current assets

　　现金及约当现金 cash and cash equivalents

　　库存现金 cash on hand

　　零用金/周转金 petty cash/revolving funds

　　银行存款 cash in banks

　　在途现金 cash in transit

　　约当现金 cash equivalents

　　其它现金及约当现金 other cash and cash equivalents

　　短期投资 short-term investments

　　短期投资 - 股票 short-term investments - stock

　　短期投资 - 短期票券 short-term investments - short-term notes and bills

　　短期投资 - 政府债券 short-term investments - government bonds

　　短期投资 - 受益凭证 short-term investments - beneficiary certificates

　　短期投资 - 公司债 short-term investments - corporate bonds

　　短期投资 - 其它 short-term investments - other

　　备抵短期投资跌价损失 allowance for reduction of short - term investment to market

应收票据 notes receivable

　　应收票据 notes receivable

　　应收票据贴现 discounted notes receivable

　　应收票据 - 关系人 notes receivable - related parties

　　其它应收票据 other notes receivable

　　备抵呆帐 - 应收票据 allowance for uncollec - tible accounts - notes receivable

应收帐款 accounts receivable

　　应收帐款 accounts receivable

　　应收分期帐款 installment accounts receivable

　　应收帐款 - 关系人 accounts receivable - related parties

　　备抵呆帐 - 应收帐款 allowance for uncollec- tible accounts - accounts receivable

　　其它应收款 other receivables

　　应收出售远汇款 forward exchange contract receivable

　　应收远汇款 - 外币 forward exchange contract receivable - foreign currencies

　　买卖远汇折价 discount on forward ex-change contract

　　应收收益 earned revenue receivable

　　应收退税款 income tax refund receivable

　　其它应收款 - 关系人 other receivables - related parties

　　其它应收款 - 其它 other receivables - other

　　备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

存货 inventories

　　商品存货 merchandise inventory

　　寄销商品 consigned goods

　　在途商品 goods in transit

　　备抵存货跌价损失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄销制成品 consigned finished goods

　　副产品 by-products

　　在制品 work in process

　　委外加工 work in process - outsourced

　　原料 raw materials

　　物料 supplies

　　在途原物料 materials and supplies in transit

　　备抵存货跌价损失 allowance for reduction of inventory to market

　　预付费用 prepaid expenses

　　预付薪资 prepaid payroll

　　预付租金 prepaid rents

　　预付保险费 prepaid insurance

　　用品盘存 office supplies

　　预付所得税 prepaid income tax

　　其它预付费用 other prepaid expenses

预付款项 prepayments

　　预付货款 prepayment for purchases

　　其它预付款项 other prepayments

　　其它流动资产 other current assets

　　进项税额 VAT paid（or input tax）

　　留抵税额 excess VAT paid（or overpaid VAT）

　　暂付款 temporary payments

　　代付款 payment on behalf of others

　　员工借支 advances to employees

　　存出保证金 refundable deposits

　　受限制存款 certificate of deposit - restricted

　　递延所得税资产 deferred income tax assets

　　递延兑换损失 deferred foreign exchange losses

　　业主（股东）往来 owners（stockholders）current account

　　同业往来 current account with others

　　其它流动资产 - 其它 other current assets - other

基金及长期投资 funds and long-term investments

　　偿债基金 redemption fund（or sinking fund）

　　改良及扩充基金 fund for improvement and expansion

　　意外损失准备基金 contingency fund

　　退休基金 pension fund

　　其它基金 other funds

　　长期股权投资 long - term equity investments

　　长期债券投资 long - term bond investments

　　长期不动产投资 long - term real estate in - vestments

　　人寿保险现金解约价值 cash surrender value of life insurance

　　其它长期投资 other long - term investments

　　备抵长期投资跌价损失 allowance for excess of cost over market value of long - term investments

固定资产 property,plant,and equipment

　　土地 land

　　土地-重估增值 land - revaluation increments

　　土地改良物 land improvements

　　土地改良物 - 重估增值 land improvements - revaluation increments

　　累积折旧 - 土地改良物 accumulated depreciation - land improvements

　　房屋及建物 buildings

　　房屋及建物 - 重估增值 buildings - revaluation increments

　　累积折旧 - 房屋及建物 accumulated depreciation - buildings

　　机（器）具及设备 machinery and equipment

　　机（器）具 - 重估增值 machinery - revaluation increments

　　累积折旧 - 机（器）具 accumulated depreciation - machinery

　　租赁资产 leased assets

　　累积折旧 - 租赁资产 accumulated depreciation - leased assets

　　租赁权益改良 leasehold improvements

　　累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements

　　未完工程及预付购置设备款 construction in progress and prepayments forequipment

　　未完工程 construction in progress

　　预付购置设备款 prepayment for equipment

　　杂项固定资产 miscellaneous property,plant,and equipment

　　杂项固定资产 - 重估增值 miscellaneous property,plant,and equipment - revaluation increments

　　累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property,plant,and equipment

　　递耗资产 depletable assets

　　天然资源 - 重估增值 natural resources - revaluation increments

　　累积折耗 - 天然资源 accumulated depletion - natural resources

无形资产 intangible assets

　　商标权 trademarks

　　专利权 patents

　　特许权 franchise

　　著作权 copyright

　　计算机软件 computer software cost

　　商誉 goodwill

　　开办费 organization costs

　　其它无形资产 other intangibles

　　递延退休金成本 deferred pension costs

　　租赁权益改良 leasehold improvements

　　其它无形资产 - 其它 other intangible assets - other

其它资产 other assets

　　递延资产 deferred assets

　　债券发行成本 deferred bond issuance costs

　　长期预付租金 long-term prepaid rent

　　长期预付保险费 long-term prepaid insurance

　　递延所得税资产 deferred income tax assets

　　预付退休金 prepaid pension cost

　　其它递延资产 other deferred assets

闲置资产 idle assets

　　长期应收票据及款项与催收帐款 long - term notes,accounts and overdue receivables

　　长期应收票据 long - term notes receivable

　　长期应收帐款 long - term accounts receivable

　　催收帐款 overdue receivables

　　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

　　其它长期应收款项 other long - term receivables

　　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

出租资产 assets leased to others

　　出租资产 - 重估增值 assets leased to others - incremental value from revaluation

　　累积折旧 - 出租资产 accumulated depreciation - assets leased to others

　　存出保证金 refundable deposit

　　存出保证金 refundable deposits

　　杂项资产 miscellaneous assets

　　受限制存款 certificate of deposit - restricted

　　杂项资产 - 其它 miscellaneous assets - other

　　来源：宏景AICPA,转载请注明出处。