資產文章導覽(navigation of asset)

會計科目(Accounts)

資產(Asset)

流動資產(Current assets) 　　現金(Cash) 　　銀行存款(Cash in banks) 　　短期投資(short-term investments) 　　應收票據(Notes receivable) 　　應收帳款(備抵壞帳)(Receivables) 　　應收收益(Earned revenue receivable) 　　存貨(Inventories) 　　預付費用(Prepaid expenses) 　　用品盤存(Office supplies) 　　其他應收帳款(Other receivables) 　　其他應收票據(Other notes receivable) 　基金及長期投資(Funds and long-term investments) 　　基金(Funds) 　　長期投資(Long-Term investments) 　固定資產(Fixed assets) 　　土地(Land) 　　土地改良物(land improvements) 　　建築物 (累計折舊－建築物)(Buildings (Structures)) 　　機器 (累計折舊－機器)(Machinery and equipment) 　　運輸設備 (累計折舊－運輸設備)(Transportation equipment) 　　辦公設備 (累計折舊－辦公設備)(Office equipment) 　遞耗資產(Depletable assets) 　　天然資產 (累計折耗)(Natural resources) 　無形資產(Intangible assets) 　　專利權(Patents) 　　商標權(Trademarks) 　　商譽(Goodwill) 　　特許權(franchise) 　　著作權(copyright) 　遞延資產(deferred assets) 　　開辦費 　　公司債發行成本 　　租賃資產(Leased assets) 　其他資產(Other assets) 　　存出保證金(Refundable deposits) 　　代付款(Payment on behalf of others) 　　暫付款(Temporary payments)