用友财务软件中的设置中英文会计科目对照表知识分享

1、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短期投资-股票投资短期投资-债券投资短期投资-基金投资短期投资-其他投资短期投资跌价准备其他货币资金-夕卜埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashierscheck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-

2、L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestmentInvestments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-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Lo

3、ngtermsecuritiesinvestment-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应收票据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应收补贴款Allowancereceivable其他应收款Otherdebtor

4、s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材料成本差异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

5、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待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益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-房屋建筑物Fi

6、xedassets-Buildings固定资产-机器设备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

7、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In

8、tangibleassets-trademarkrights无形资产-土地使用权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应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers

9、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预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-M押借款Bankloans-Shortterm-pledgedBankloans

10、-Shortterm-credit短期借款-信用借款短期借款旭保借款Bankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年内到期长期借款年内至V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-债券溢价应付债券-债券折价应付债券-应计利息其他长期负债Otherlongtermliabilities应交税金-所得税应交税金-增值税应交税金-营业税应交税金-消费税Bondpayable-Exces

11、sBondpayable-DiscountBondpayable-Accruedinterest长期应付款Longtermpayable专项应付款SpecificpayableTaxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-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利润分酉己-其他转入Profitappropriation-othertransfer

12、in利润分配戒取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配戒取法定公益金Profitappropriation-statutorywelfarereserve利润分酉己戒取储备基金Profitappropriation-reservefund利润分酉己戒取企业发展基金Profitappropriation-enterprisedevelopmentfund利润分配戒取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund利润分酉己-利润归还投资Profitappropriatio

13、n-returninvestmentbyprofit利润分酉己-应付优先股股利Profitappropriation-preferencesharesdividends利润分酉己戒取任意盈余公积Profitappropriation-othersurplusreserve利润分酉己-应付普通股股利Profitappropriation-ordinarysharesdividends利润分酉己-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分酉己利润Retainedearnings,beginni

14、ngoftheyear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资本公积哉款转入Capitalsurplus-subsidiary资本公积-夕卜币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公

15、积金Surplusreserve-statutorysurplusreserve盈余公积代意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-储备基金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主营业务成本Costofsale

16、s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营业夕卜收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpenses营业夕卜支出Non-operatingexpenses所得税Incometax财务会计accrualbasis权责发生制Asset资产balancesheet资产负债表capi

17、taladequacyratio资本充足率cashbasis收付实现制cashflowstatement现金流量表doubleentrymethod复式记账法Expenses费用Fairvalue公允价值financialreports财务报告goingconcern持续经营guarantee担保Historicalcost历史成本Impairment减值impairmentprovision减值准备incomestatement利润表Liabilities负债Maturity到期Netrealizablevalue可变现净值OwnersEquity所有者权益post-amortization

18、costs摊余成本Presentvalue现值Profit利润Replacementcost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：Cashandcashequivalents银行存款：Bankdeposit应收账款:Accountreceivable应收票据：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

19、：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持有至至V期投资:held-to-maturityinvestment可供出售金融资产：Available-for-salefinancialassets短期投资：Short-terminvestment长期股权投资:Long-termequityinvestment固定资产：Fixedassets累计折旧：Accum

20、ulateddepreciation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. 负债类Liability短期借款:Short-termloans/borrowing长期借款:Long-termloans/borrowing预收账款:advancefromcustomers/Depositreceiv

21、ed应付票据：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递延所得税负债：Deferredtaxliabilities3. 所有者权益类OWNERSEQUITY实收资本：Paid-incapital资本公积：Additionalpaid-incapital盈余公积:Surplusreserves未分配利润:Retainedearnings4. 成本类科目Cost生产成本：Manufactur

22、ingCost制造费用:Manufacturingoverhead劳务成本:laborcosts研发支出：R&Dexpenditure5. 损益类Profitandloss主营业务收入:Mainoperatingrevenue其他业务收入:Otheroperatingrevenue营业夕卜收入:Non-operatingincome投资收益：Investmentincome产品销售收入:salesrevenue主营业务成本:Mainoperatingcosts;costofgoodssold/costofsales其他业务支出：Otheroperatingcosts营业夕卜支出:Non-ope

23、ratingexpenditure车肖售费用:Sellingexpense(advertisement)管理费用:Generalandadministrationexpense(G&Aexpense)财务费用:Financeexpense公允价值变动损益：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

24、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应收票据Periodicsystem定期盘存Perpetualsystem永续盘存physicalcount盘点purchasecos

25、ts采购成本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doubledecl

26、iningbalancemethod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使用寿命负债GlossaryContingency

27、或有事项Contingent或有的contingentasset或有资产contingentLiability或有负债Coupon息票Currentliability流动负债Discount折价effectiveyield有效利率facevalue面值interest利息Liability负债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princip

28、al本金virtuallycertain基本确定投资availableforsale可供出售Consolidate合并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摊余成本Security有价证券Significantinfluence重大影响Tradingfinancialassets交易性金融资产Financialassetsatf

29、airvaluethroughprofitorloss以公允价值计量且其变动计入当期损益的金融资产,including:Tradingfinancialassets交易性金融资产andthefinancialassetswhicharemeasuredattheirfairvaluesandofwhichthevariationisincludedinthecurrentprofitsandlosses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；theinvestmentswhichwillbeheldtotheirmaturity;持有至到期投资loansandtheaccountreceivables;and贷款和应收款项Financialassetsavailableforsale.可供出售金融资产所有者权益(股东权益)Additionalpaid-incapital资本公积cash-settledshare-basedpayment以现金结算的股份支付equity-settledshare-basedpayment以权益结算的股份支付grantdate授予