用友财务软件中的设置中英文会计科目对照表(共10页).docx

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1、精选优质文档-倾情为你奉上用友财务软件中的设置:中英文会计科目对照表如下 现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashiers check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary asse

2、ts - L/C deposit其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Lo

3、ng term equity investment - stocks长期股权投资-其他股权投资 Long term equity investment - others长期债券投资-债券投资 Long term securities investment - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivab

4、le应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款 Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumables材料成本

5、差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processing material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on installment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expen

6、ses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets

7、- Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生

8、产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - tr

9、ademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvanc

10、es from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期

11、借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond pa

12、yable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - business tax应交税金-消费税 Tax payable - consumable tax应交

13、税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation - other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriat

14、ion - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appr

15、opriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus

16、- donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-

17、任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加

18、 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax财务会计accrual basis 权责发生制Asset 资产bala

19、nce sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement 现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable va

20、lue可变现净值Owners Equity 所有者权益post-amortization costs摊余成本Present value现值Profit 利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Othe

21、r receivables 原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense 交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available- for-sale financial assets短期投资

22、：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期

23、借款：Short-term loans/ borrowing长期借款：Long- term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS EQUITY实收

24、资本：Paid-in capital资本公积：Additional paid-in capital 盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss 主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投

25、资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold / cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the chan

26、ge of fair value所得税：Income tax流动资产Allowance Method 备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset 流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out 先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inven

27、tory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade D

28、iscounts商业折扣Receivables 应收款work in progress 在产品非流动资产Accumulated amortization 累计摊销Amortization 摊销capitalize资本化Construction-in-process 在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation 折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets 固定资产Goodwill 商誉

29、Impairment 减值Intangible Asset 无形资产Noncurrent Asset 非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent L

30、iability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability 负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases 融资租赁par 面值pending litigation 未决诉讼Premium 溢价principal本金virtually certain基本确定投资avai

31、lable for sale 可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity 持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair va

32、lue through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；the investments which will be held to their mat

33、urity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产所有者权益(股东权益)Additional paid-in capital资本公积cash-settled share-based payment以现金结算的股份支付equity-settled share-based payment以权益结算的股份支付grant date授予日Owners equity 所有者权益Net asset净资产Paid-in capital （paid-up）实收

34、资本percentage-of-completion method完工百分比real interest method实际利率法Retained earnings留存收益royalty revenue使用费收入sales discounts and allowance销售折扣与折让sales return销售退回Surplus reserves盈余公积vesting date行权日其他会计准则Accounting changes 会计变更changes in policy, changes in estimates, and corrections of errors 会计政策、会计估计变更及会

35、计差错更正deductible temporary differences可抵扣暂时性差异Deferred taxes 递延所得税finance lease / capital lease融资租赁income tax 所得税Leases租赁Lessee 承租人Lessor 出租人operating lease经营租赁prospectively未来适用retrospectively追溯reverse 转回taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences 暂时性差异财务报表列报Bal

36、ance sheet 资产负债表call option买入期权convertible bonds 可转换债券Dilute 稀释Direct method直接法EPS（Earnings Per Share）每股收益Free Cash Flow(FCF) 自由现金流Gains利得Income statement 利润表indirect method间接法Interim reports 中期报告Losses亏损Multiple-Step Income Statement多步式损益表Single-Step Income Statement 单步式损益表Notes附注Option 期权statement of cash flow 现金流量表taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences 暂时性差异专心-专注-专业