本錢 (通俗股) XX,Capital (Common Stock)
資本 (股本) Capital (Capital Stock)
應付帳款 ( “”) Accounts Payable (“”)
應付票據(非下一年度到期) Notes Payable
迥殊股 Preferred Stock
(not due on next year)
Equity)
將發放股票股利 Common Stock Dividends
C 持久欠債 Long-term Liabilities
已認股本 Common Stock Subscribed
應付退休金負債 Accrued Pension Liabilities
D 業主(股東)權益 Owners Equity (Stockholders
Distributable
長債轉流負 Long-term Liabilities***
應付公司債 Bonds Payable
B 遞延欠債 Deferred Liabilities
預收金錢 Unearned Revenues
應付費用 Accrued Expenses
公司債溢(折)價 Premium(Discount)on Bonds Payable
應付所得稅 Income Taxes Payable
應付帳款 Accounts Payable
應付票據 Notes Payable
超額股本 Additional Paid-in Capita
A 活動欠債 Currrent Liabilities
閒置資產 Idle Assets
超面額股本 Paid-in Capital in Excess of Par
G 其他資產 Other Assets
遞延資產 Defrred Assets
商譽 Goodwill
超設訂價值股本 “ of State
保存盈餘( 虧損) Retained Earnings (Deficit)
特許權 Franchises
版權 Copyright
專利權 Patents
商標 Trademarks
未提撥保存盈RetaineEarnings,Unappropriated已提撥保存盈餘 “ “ Appropriated
** 積累折耗 Accumulated Depletion
E 無形資產 Intangible Assets
油礦 Oil Deposits
權益調整 Equity Adjustments
租賃改進物 Leased Improvements
D 自然資源 Nature Resources
曆久資產漲(跌)價 Unrealized Gain(Loss)
機器 Machinery
在建工程 Contruction in Progess
裝備 Equipment
租賃物 Leased Assets
** 累積折舊 Accumulated Depreciation
建築物 Buildings
On Market value
土地改進物 Land Improvement
庫藏股 Treasury Stock
存貨 (Merchandis) Inventory
應收單子 Notes Recurities
借 方 科 目 ( 左 手 ) |
地盤 Land
B 持久投資 Lonterm Investments
貸 方 科 目 ( 右 手 )
其他應收款 Other Receivable
預付費用 Prepaid Expenses
現 金 Cash
應收帳款 Accounts Receivable
C 財產廠房裝備 Property 翻譯公司Plant Equipment
辦公用品 Office Supply