注册会计师实用会计英语词表（一）资产

2、基金及长期投资fundsandlong-terminvestments
131基金funds
1311偿债基金redemptionfund（orsinkingfund）
1312改良及扩充基金fundforimprovementandexpansion
1313意外损失准备基金contingencyfund
1314退休基金pensionfund
1318其它基金otherfunds
132长期投资long-terminvestments
1321长期股权投资long-termequityinvestments
1322长期债券投资long-termbondinvestments
1323长期不动产投资long-termrealestatein-vestments
1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance
1328其它长期投资otherlong-terminvestments
1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments

3、固定资产property,plant,andequipment
141土地land
1411土地land
1418土地-重估增值land-revaluationincrements
142土地改良物landimprovements
1421土地改良物landimprovements
1428土地改良物-重估增值landimprovements-revaluationincrements
1429累积折旧-土地改良物accumulateddepreciation-landimprovements
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-revaluationincrements
1439累积折旧-房屋及建物accumulateddepreciation-buildings
144~146机（器）具及设备machineryandequipment
1441机（器）具machinery
1448机（器）具-重估增值machinery-revaluationincrements
1449累积折旧-机（器）具accumulateddepreciation-machinery
151租赁资产leasedassets
1511租赁资产leasedassets
1519累积折旧-租赁资产accumulateddepreciation-leasedassets
152租赁权益改良leaseholdimprovements
1521租赁权益改良leaseholdimprovements
1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements
156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment
1561未完工程constructioninprogress
1562预付购置设备款prepaymentforequipment
158杂项固定资产miscellaneousproperty,plant,andequipment
1581杂项固定资产miscellaneousproperty,plant,andequipment
1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements
1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment
16 递耗资产depletableassets
161递耗资产depletableassets
1611天然资源naturalresources
1618天然资源-重估增值naturalresources-revaluationincrements
1619累积折耗-天然资源accumulateddepletion-naturalresources
17无形资产intangibleassets
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computersoftware
1751计算机软件computersoftwarecost
176商誉goodwill
1761商誉goodwill
177开办费organizationcosts
1771开办费organizationcosts
178其它无形资产otherintangibles
1781递延退休金成本deferredpensioncosts
1782租赁权益改良leaseholdimprovements
1788其它无形资产-其它otherintangibleassets-other
18 其它资产otherassets
181递延资产deferredassets
1811债券发行成本deferredbondissuancecosts
1812长期预付租金long-termprepaidrent
1813长期预付保险费long-termprepaidinsurance
1814递延所得税资产deferredincometaxassets
1815预付退休金prepaidpensioncost
1818其它递延资产otherdeferredassets
182闲置资产idleassets
1821闲置资产idleassets
184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables
1841长期应收票据long-termnotesreceivable
1842长期应收帐款long-termaccountsreceivable
1843催收帐款overduereceivables
1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties
1848其它长期应收款项otherlong-termreceivables
1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables
185出租资产assetsleasedtoothers
1851出租资产assetsleasedtoothers
1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation
1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers
186存出保证金refundabledeposit
1861存出保证金refundabledeposits
188 杂项资产miscellaneousassets
1881受限制存款certificateofdeposit-restricted
1888杂项资产-其它miscellaneousassets-other