用友财务软件中的设置中英文会计科目对照表.docx
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用友财务软件中的设置中英文会计科目对照表.docx
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用友财务软件中的设置中英文会计科目对照表
用友财务软件中的设置:
中英文会计科目对照表如下
现金Cashinhand
银行存款Cashinbank
其他货币资金-外埠存款Othermonetaryassets-cashinothercities
其他货币资金-银行本票Othermonetaryassets-cashier‘scheck
其他货币资金-银行汇票Othermonetaryassets-bankdraft
其他货币资金-信用卡Othermonetaryassets-creditcards
其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其他货币资金-存出投资款Othermonetaryassets-cashforinvestment
短时间投资-股票投资Investments-Shortterm-stocks
短时间投资-债券投资Investments-Shortterm-bonds
短时间投资-基金投资Investments-Shortterm-funds
短时间投资-其他投资Investments-Shortterm-others
短时间投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其他股权投资Longtermequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestment-bonds
长期债券投资-其他债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收单据Notesreceivable
应收股利Dividendsreceivable
应收利息Interestreceivable
应收帐款Tradedebtors
坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment
应收补助款Allowancereceivable
其他应收款Otherdebtors
坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors
其他流动资产Othercurrentassets
物资采购Purchase
原材料Rawmaterials
包装物Packingmaterials
低值易耗品Lowvalueconsumables
材料本钱不同Materialcostdifference
自制半成品Self-manufacturedgoods
库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessingmaterial
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goodsoninstallmentsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处置流动资产损益UnsettledG/Loncurrentassets
待处置固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-衡宇建筑物Fixedassets-Buildings
固定资产-机械设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定资产-运输设备Fixedassets-Automobiles
累计折旧Accumulateddepreciation
固定资产减值准备Impairmentoffixedassets
工程物资-专用材料Projectmaterial-specificmaterials
工程物资-专用设备Projectmaterial-specificequipment
工程物资-预付大型设备款Projectmaterial-prepaidforequipment
工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress
在建工程减值准备Impairmentofconstructioninprogress
固定资产清理Disposaloffixedassets
无形资产-专利权Intangibleassets-patent
无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how
无形资产-商标权Intangibleassets-trademarkrights
无形资产-土地利用权Intangibleassets-landuserights
无形资产-商誉Intangibleassets-goodwill
无形资产减值准备Impairmentofintangibleassets
长期待摊费用Deferredassets
未确认融资费用Unrecognizedfinancefees
其他长期资产Otherlongtermassets
递延税款借项Deferredassetsdebits
应付单据Notespayable
应付帐款Tradecreditors
预收帐款Adanvancesfromcustomers
代销商品款Consignment-inpayables
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
应付股利Proposeddividends
待转资产价值Donatedassets
估计欠债Accruedliabilities
应付短时间债券Short-termdebenturespayable
其他流动欠债Othercurrentliabilities
预提费用Accruedexpenses
应付工资Payrollpayable
应付福利费Welfarepayable
短时间借款-抵押借款Bankloans-Shortterm-pledged
短时间借款-信用借款Bankloans-Shortterm-credit
短时间借款-担保借款Bankloans-Shortterm-guaranteed
一年内到期长期借款Longtermloansduewithinoneyear
一年内到期长期应付款Longtermpayableduewithinoneyear
长期借款Bankloans-Longterm
应付债券-债券面值Bondpayable-Parvalue
应付债券-债券溢价Bondpayable-Excess
应付债券-债券折价Bondpayable-Discount
应付债券-应计利息Bondpayable-Accruedinterest
长期应付款Longtermpayable
专项应付款Specificpayable
其他长期欠债Otherlongtermliabilities
应交税金-所得税Taxpayable-incometax
应交税金-增值税Taxpayable-VAT
应交税金-营业税Taxpayable-businesstax
应交税金-消费税Taxpayable-consumabletax
应交税金-其他Taxpayable-others
递延税款贷项Deferredtaxationcredit
股本Sharecapital
已归还投资Investmentreturned
利润分派-其他转入Profitappropriation-othertransferin
利润分派-提取法定盈余公积Profitappropriation-statutorysurplusreserve
利润分派-提取法定公益金Profitappropriation-statutorywelfarereserve
利润分派-提取储蓄基金Profitappropriation-reservefund
利润分派-提取企业发展基金Profitappropriation-enterprisedevelopmentfund
利润分派-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund
利润分派-利润归还投资Profitappropriation-returninvestmentbyprofit
利润分派-应付优先股股利Profitappropriation-preferencesharesdividends
利润分派-提取任意盈余公积Profitappropriation-othersurplusreserve
利润分派-应付普通股股利Profitappropriation-ordinarysharesdividends
利润分派-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares
期初未分派利润Retainedearnings,beginningoftheyear
资本公积-股本溢价Capitalsurplus-sharepremium
资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve
资本公积-接受现金捐赠Capitalsurplus-cashdonation
资本公积-股权投资准备Capitalsurplus-investmentreserve
资本公积-拨款转入Capitalsurplus-subsidiary
资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation
资本公积-其他Capitalsurplus-others
盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve
盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve
盈余公积-法定公益金Surplusreserve-statutorywelfarereserve
盈余公积-储蓄基金Surplusreserve-reservefund
盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund
盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment
主营业务收入Sales
主营业务本钱Costofsales
主营业务税金及附加Salestax
营业费用Operatingexpenses
管理费用Generalandadministrativeexpenses
财务费用Financialexpenses
投资收益Investmentincome
其他业务收入Otheroperatingincome
营业外收入Non-operatingincome
补助收入Subsidyincome
其他业务支出Otheroperatingexpenses
营业外支出Non-operatingexpenses
所得税Incometax
财务会计
accrualbasis权责发生制
Asset资产
balancesheet资产欠债表
capitaladequacyratio资本充沛率
cashbasis收付实现制
cashflowstatement现金流量表
doubleentrymethod复式记账法
Expenses费用
Fairvalue公平价值
financialreports财务报告
goingconcern持续经营
guarantee担保
Historicalcost历史本钱
Impairment减值
impairmentprovision减值准备
incomestatement利润表
Liabilities欠债
Maturity到期
Netrealizablevalue可变现净值
Owners’Equity所有者权益
post-amortizationcosts摊余本钱
Presentvalue现值
Profit利润
Replacementcost重置本钱
stewardship受托责任
transferor转出方
transferee转入方
1.资产类科目Assets
现金:
Cashandcashequivalents
银行存款:
Bankdeposit
应收账款:
Accountreceivable
应收单据:
Notesreceivable
应收股利:
Dividendreceivable
应收利息:
Interestreceivable
其他应收款:
Otherreceivables
原材料:
Rawmaterials
在途物资:
Materialsintransport
库存商品:
inventory
存货跌价准备:
provisionforthedeclineinvalueofinventories
坏账准备:
Allowancefordoubtfulacounts
待摊费用:
Prepaidexpense
交易性金融资产:
Tradingfinancialassets
持有至到期投资:
held-to-maturityinvestment
可供出售金融资产:
Available-for-salefinancialassets
短时间投资:
Short-terminvestment
长期股权投资:
Long-termequityinvestment
固定资产:
Fixedassets
累计折旧:
Accumulateddepreciation
在建工程:
Construction-in-process
固定资产减值准备:
provisionforthedeclineinvalueoffixedassets
无形资产:
Intangibleassets
累计摊销:
Accumulatedamortization
商誉:
Goodwill
递延所得税资产:
deferredtaxassets(DTA)
2.欠债类Liability
短时间借款:
Short-termloans/borrowing
长期借款:
Long-termloans/borrowing
预收账款:
advancefromcustomers/Depositreceived
应付单据:
Notespayable
应付账款:
Accountpayable
应付工资薪酬:
wagespayable
应付股利:
Dividendspayable
应付利息:
Interestpayable
应交税费:
Taxpayable
其他应付款:
Otherpayables
递延所得税欠债:
Deferredtaxliabilities
3.所有者权益类OWNERS'EQUITY
实收资本:
Paid-incapital
资本公积:
Additionalpaid-incapital
盈余公积:
Surplusreserves
未分派利润:
Retainedearnings
4.本钱类科目Cost
生产本钱:
ManufacturingCost
制造费用:
Manufacturingoverhead
劳务本钱:
laborcosts
研发支出:
R&Dexpenditure
5.损益类Profitandloss
主营业务收入:
Mainoperatingrevenue
其他业务收入:
Otheroperatingrevenue
营业外收入:
Non-operatingincome
投资收益:
Investmentincome
产品销售收入:
salesrevenue
主营业务本钱:
Mainoperatingcosts;costofgoodssold/costofsales
其他业务支出:
Otheroperatingcosts
营业外支出:
Non-operatingexpenditure
销售费用:
Sellingexpense(advertisement)
管理费用:
Generalandadministrationexpense(G&Aexpense)
财务费用:
Financeexpense
公平价值变更损益:
Gain/lossofthechangeoffairvalue
所得税:
Incometax
流动资产
AllowanceMethod备抵法
Baddebts坏账
Cash现金
CashDiscounts现金折扣
CashEquivalents现金等价物
consignedgoods代销存货
CurrentAsset流动资产
DirectWrite-Off直接转销法
finishedproducts完工产品
FIFO,First-in-first-out先进先出法
generalandadministrativeexpenses管理费用
goodsintransit在途存货
GrossMethod总价法
Inventory存货
LIFO:
Last-in-first-out后进先出法
Maturity到期
Merchandise商品
NetMethod净价法
NRV(NetRealizableValue)可变现净值
NotesReceivable应收单据
Periodicsystem按期盘存
Perpetualsystem永续盘存
physicalcount清点
purchasecosts采购本钱
SpecificIdentification个别认定法
theprovisionforthelossondeclineinvalueofinventories存货跌价准备
TradeDiscounts商业折扣
Receivables应收款
workinprogress在产品
非流动资产
Accumulatedamortization累计摊销
Amortization摊销
capitalize资本化
Construction-in-process在建工程
CostsSubsequenttoAcquisition后续支出
Discard报废
Depreciation折旧
Disposal处置
doubledecliningbalancemethod双倍余额递减法
expense费用化
fiscalyear会计年度
fixedassets固定资产
Goodwill商誉
Impairment减值
IntangibleAsset无形资产
NoncurrentAsset非流动资产
recoverableamount可收回金额
researchanddevelopment(R&D)研发
salvagevalue残值
sumoftheyearsdigits年数总和法
thestraight-linemethod直线法
unitofproductionmethod工作量法
usefullife利用寿命
欠债
Glossary
Contingency或有事项
Contingent或有的
contingentasset或有资产
contingentLiability或有欠债
Coupon息票
Currentliability流动欠债
Discount折价
effectiveyield有效利率
facevalue面值
interest利息
Liability欠债
losscontract亏损合同
Marketrate市场利率
nominalrate名义利率
Off-Balance-SheetFinancing表外融资
OperatingLeases经营租赁
Capitalleases融资租赁
par面值
pendinglitigation未决诉讼
Premium溢价
principal本金
virtuallycertain大体肯定
投资
availableforsale可供出售
Consolidate归并
Control控制
Debtsecurities债务证券
Derivative衍生品
Equitysecurities权益性证券
FinancialAsset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-amortizationcost摊余本钱
Security有
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