A 流動資產 Current Assts 現 金 Cash 經常交易證券投資 Trading Securities 應收票據 Notes Recurities 應收帳款 Accounts Receivable 其他應收款 Other Receivable 辦公用品 Office Supply 存貨 (Merchandis) Inventory 預付費用 Prepaid Expenses B 長期投資 Lonterm Investments C 財產廠房設備 Property,Plant Equipment 土地 Land 土地改良物 Land Improvement 建築物 Buildings ** 累積折舊 Accumulated Depreciation 設備 Equipment 機器 Machinery 租賃物 Leased Assets 租賃改良物 Leased Improvements 在建工程 Contruction in Progess D 天然資源 Nature Resources 油礦 Oil Deposits ** 累積折耗 Accumulated Depletion E 無形資產 Intangible Assets 商標 Trademarks 專利權 Patents 特許權 Franchises 版權 Copyright 商譽 Goodwill G 其他資產 Other Assets 遞延資產 Defrred Assets 閒置資產 Idle Assets | A 流動負債 Currrent Liabilities 應付票據 Notes Payable 應付帳款 Accounts Payable 應付所得稅 Income Taxes Payable 應付費用 Accrued Expenses 預收款項 Unearned Revenues 長債轉流負 Long-term Liabilities*** B 遞延負債 Deferred Liabilities 應付退休金負債 Accrued Pension Liabilities C 長期負債 Long-term Liabilities 應付公司債 Bonds Payable 公司債溢(折)價 Premium(Discount)on Bonds Payable 應付票據(非下一年度到期) Notes Payable (not due on next year) 應付帳款 ( “”) Accounts Payable (“”) D 業主(股東)權益 Owners Equity (Stockholders Equity) 資本 (股本) Capital (Capital Stock) 資本 (普通股) XX,Capital (Common Stock) 特別股 Preferred Stock 已認股本 Common Stock Subscribed 將發放股票股利 Common Stock Dividends Distributable 超額股本 Additional Paid-in Capita 超面額股本 Paid-in Capital in Excess of Par 超設定價值股本 “ of State 保留盈餘( 虧損) Retained Earnings (Deficit) 未提撥保留盈RetaineEarnings,Unappropriated已提撥保留盈餘 “ “ Appropriated 權益調整 Equity Adjustments 長期資產漲(跌)價 Unrealized Gain(Loss) On Market value 庫藏股 Treasury Stock 少數股權 Minority Interest |