1、用友財務(wù)軟件中的設(shè)置：中英文會計科目對照表如下現(xiàn)金Cashinhand銀行存款Cashinbank短期投資-股票投資短期投資-債券投資短期投資-基金投資短期投資-其他投資短期投資跌價準(zhǔn)備其他貨幣資金-夕卜埠存款Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashierscheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-

2、L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestmentInvestments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment長期股權(quán)投資-股票投資Longtermequityinvestment-stocks長期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長期債券投資-債券投資Lo

3、ngtermsecuritiesinvestment-bonds長期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長期投資減值準(zhǔn)備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtor

4、s壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors其他流動資產(chǎn)Othercurrentassets物資采購Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumables材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫存商品Finishedgoods商品進(jìn)銷差價Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessingmaterial委托

5、代銷商品Consignment-out受托代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstallmentsales存貨跌價準(zhǔn)備Provisionforobsoletestocks待攤費用Prepaidexpenses待處理流動資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準(zhǔn)備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fi

6、xedassets-Buildings固定資產(chǎn)-機(jī)器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運輸設(shè)備Fixedassets-Automobiles累計折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設(shè)備Projectmaterial-specificequipment工程

7、物資-預(yù)付大型設(shè)備款Projectmaterial-prepaidforequipment工程物資-為生產(chǎn)準(zhǔn)備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準(zhǔn)備Impairmentofconstructioninprogress固定資產(chǎn)清理Disposaloffixedassets無形資產(chǎn)-專利權(quán)Intangibleassets-patent無形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how無形資產(chǎn)-商標(biāo)權(quán)In

8、tangibleassets-trademarkrights無形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無形資產(chǎn)-商譽Intangibleassets-goodwill無形資產(chǎn)減值準(zhǔn)備Impairmentofintangibleassets長期待攤費用Deferredassets未確認(rèn)融資費用Unrecognizedfinancefees其他長期資產(chǎn)Otherlongtermassets遞延稅款借項Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcustomers

9、代銷商品款Consignment-inpayables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股利Proposeddividends待轉(zhuǎn)資產(chǎn)價值Donatedassets預(yù)計負(fù)債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動負(fù)債Othercurrentliabilities預(yù)提費用Accruedexpenses應(yīng)付工資Payrollpayable應(yīng)付福利費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一年內(nèi)到期長期借款年內(nèi)至V期長期應(yīng)付款Longtermpayableduewithinoneyear長期借款Bankloans-Longterm應(yīng)付債券-債券面值Bondpayable-Parvalue應(yīng)付債券-債券溢價應(yīng)付債券-債券折價應(yīng)付債券-應(yīng)計利息其他長期負(fù)債Otherlongtermliabilities應(yīng)交稅金-所得稅應(yīng)交稅金-增值稅應(yīng)交稅金-營業(yè)稅應(yīng)交稅金-消費稅Bondpayable-Exces

11、sBondpayable-DiscountBondpayable-Accruedinterest長期應(yīng)付款Longtermpayable專項應(yīng)付款SpecificpayableTaxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金-其他Taxpayable-others遞延稅款貸項Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤分酉己-其他轉(zhuǎn)入Profitappropriation-othertransfer

12、in利潤分配戒取法定盈余公積Profitappropriation-statutorysurplusreserve利潤分配戒取法定公益金Profitappropriation-statutorywelfarereserve利潤分酉己戒取儲備基金Profitappropriation-reservefund利潤分酉己戒取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤分配戒取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund利潤分酉己-利潤歸還投資Profitappropriatio

13、n-returninvestmentbyprofit利潤分酉己-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends利潤分酉己戒取任意盈余公積Profitappropriation-othersurplusreserve利潤分酉己-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤分酉己-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分酉己利潤Retainedearnings,beginni

14、ngoftheyear資本公積-股本溢價Capitalsurplus-sharepremium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈Capitalsurplus-cashdonation資本公積-股權(quán)投資準(zhǔn)備Capitalsurplus-investmentreserve資本公積哉款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-夕卜幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公

15、積金Surplusreserve-statutorysurplusreserve盈余公積代意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-利潤歸還投資Surplusreserve-retureinvestmentbyinvestment主營業(yè)務(wù)收入Sales主營業(yè)務(wù)成本Costofsale

16、s主營業(yè)務(wù)稅金及附加Salestax營業(yè)費用Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營業(yè)夕卜收入Non-operatingincome補(bǔ)貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營業(yè)夕卜支出Non-operatingexpenses所得稅Incometax財務(wù)會計accrualbasis權(quán)責(zé)發(fā)生制Asset資產(chǎn)balancesheet資產(chǎn)負(fù)債表capi

17、taladequacyratio資本充足率cashbasis收付實現(xiàn)制cashflowstatement現(xiàn)金流量表doubleentrymethod復(fù)式記賬法Expenses費用Fairvalue公允價值financialreports財務(wù)報告goingconcern持續(xù)經(jīng)營guarantee擔(dān)保Historicalcost歷史成本Impairment減值impairmentprovision減值準(zhǔn)備incomestatement利潤表Liabilities負(fù)債Maturity到期Netrealizablevalue可變現(xiàn)凈值OwnersEquity所有者權(quán)益post-amortization

18、costs攤余成本Presentvalue現(xiàn)值Profit利潤Replacementcost重置成本stewardship受托責(zé)任transferor轉(zhuǎn)出方transferee轉(zhuǎn)入方1.資產(chǎn)類科目Assets現(xiàn)金：Cashandcashequivalents銀行存款：Bankdeposit應(yīng)收賬款:Accountreceivable應(yīng)收票據(jù)：Notesreceivable應(yīng)收股利：Dividendreceivable應(yīng)收利息：Interestreceivable其他應(yīng)收款：Otherreceivables原材料：Rawmaterials在途物資：Materialsintransport庫存商品

19、：inventory存貨跌價準(zhǔn)備:provisionforthedeclineinvalueofinventories壞賬準(zhǔn)備:Allowancefordoubtfulacounts待攤費用:Prepaidexpense交易性金融資產(chǎn):Tradingfinancialassets持有至至V期投資:held-to-maturityinvestment可供出售金融資產(chǎn)：Available-for-salefinancialassets短期投資：Short-terminvestment長期股權(quán)投資:Long-termequityinvestment固定資產(chǎn)：Fixedassets累計折舊：Accum

20、ulateddepreciation在建工程:Construction-in-process固定資產(chǎn)減值準(zhǔn)備:provisionforthedeclineinvalueoffixedassets無形資產(chǎn)：Intangibleassets累計攤銷:Accumulatedamortization商譽：Goodwill遞延所得稅資產(chǎn)：deferredtaxassets(DTA)2. 負(fù)債類Liability短期借款:Short-termloans/borrowing長期借款:Long-termloans/borrowing預(yù)收賬款:advancefromcustomers/Depositreceiv

21、ed應(yīng)付票據(jù)：Notespayable應(yīng)付賬款：Accountpayable應(yīng)付工資薪酬：wagespayable應(yīng)付股利：Dividendspayable應(yīng)付利息：Interestpayable應(yīng)交稅費:Taxpayable其他應(yīng)付款：Otherpayables遞延所得稅負(fù)債：Deferredtaxliabilities3. 所有者權(quán)益類OWNERSEQUITY實收資本：Paid-incapital資本公積：Additionalpaid-incapital盈余公積:Surplusreserves未分配利潤:Retainedearnings4. 成本類科目Cost生產(chǎn)成本：Manufactur

22、ingCost制造費用:Manufacturingoverhead勞務(wù)成本:laborcosts研發(fā)支出：R&Dexpenditure5. 損益類Profitandloss主營業(yè)務(wù)收入:Mainoperatingrevenue其他業(yè)務(wù)收入:Otheroperatingrevenue營業(yè)夕卜收入:Non-operatingincome投資收益：Investmentincome產(chǎn)品銷售收入:salesrevenue主營業(yè)務(wù)成本:Mainoperatingcosts;costofgoodssold/costofsales其他業(yè)務(wù)支出：Otheroperatingcosts營業(yè)夕卜支出:Non-ope

23、ratingexpenditure車肖售費用:Sellingexpense(advertisement)管理費用:Generalandadministrationexpense(G&Aexpense)財務(wù)費用:Financeexpense公允價值變動損益：Gain/lossofthechangeoffairvalue所得稅：Incometax流動資產(chǎn)AllowanceMethod備抵法Baddebts壞賬Cash現(xiàn)金CashDiscounts現(xiàn)金折扣CashEquivalents現(xiàn)金等價物consignedgoods代銷存貨CurrentAsset流動資產(chǎn)DirectWrite-Off直接轉(zhuǎn)銷

24、法finishedproducts完工產(chǎn)品FIFO,First-in-first-out先進(jìn)先出法generalandadministrativeexpenses管理費用goodsintransit在途存貨GrossMethod總價法Inventory存貨LIFO:Last-in-first-out后進(jìn)先出法Maturity到期Merchandise商品NetMethod凈價法NRV(NetRealizableValue)可變現(xiàn)凈值NotesReceivable應(yīng)收票據(jù)Periodicsystem定期盤存Perpetualsystem永續(xù)盤存physicalcount盤點purchasecos

25、ts采購成本SpecificIdentification個別認(rèn)定法theprovisionforthelossondeclineinvalueofinventories存貨跌價準(zhǔn)備TradeDiscounts商業(yè)折扣Receivables應(yīng)收款workinprogress在產(chǎn)品非流動資產(chǎn)Accumulatedamortization累計攤銷Amortization攤銷capitalize資本化Construction-in-process在建工程CostsSubsequenttoAcquisition后續(xù)支出Discard報廢Depreciation折舊Disposal處置doubledecl

26、iningbalancemethod雙倍余額遞減法expense費用化fiscalyear會計年度fixedassets固定資產(chǎn)Goodwill商譽Impairment減值IntangibleAsset無形資產(chǎn)NoncurrentAsset非流動資產(chǎn)recoverableamount可收回金額researchanddevelopment(R&D)研發(fā)salvagevalue殘值sumoftheyearsdigits年數(shù)總和法thestraight-linemethod直線法unitofproductionmethod工作量法usefullife使用壽命負(fù)債GlossaryContingency

27、或有事項Contingent或有的contingentasset或有資產(chǎn)contingentLiability或有負(fù)債Coupon息票Currentliability流動負(fù)債Discount折價effectiveyield有效利率facevalue面值interest利息Liability負(fù)債losscontract虧損合同Marketrate市場利率nominalrate名義利率Off-Balance-SheetFinancing表外融資OperatingLeases經(jīng)營租賃Capitalleases融資租賃par面值pendinglitigation未決訴訟Premium溢價princip

28、al本金virtuallycertain基本確定投資availableforsale可供出售Consolidate合并Control控制Debtsecurities債務(wù)證券Derivative衍生品Equitysecurities權(quán)益性證券FinancialAsset金融資產(chǎn)Held-to-maturity持有至到期Investee被投資人Issuer發(fā)行方Repurchase回購post-amortizationcost攤余成本Security有價證券Significantinfluence重大影響Tradingfinancialassets交易性金融資產(chǎn)Financialassetsatf

29、airvaluethroughprofitorloss以公允價值計量且其變動計入當(dāng)期損益的金融資產(chǎn),including:Tradingfinancialassets交易性金融資產(chǎn)andthefinancialassetswhicharemeasuredattheirfairvaluesandofwhichthevariationisincludedinthecurrentprofitsandlosses指定為以公允價值計量且其變動計入當(dāng)期損益的金融資產(chǎn)；theinvestmentswhichwillbeheldtotheirmaturity;持有至到期投資loansandtheaccountreceivables;and貸款和應(yīng)收款項Financialassetsavailableforsale.可供出售金融資產(chǎn)所有者權(quán)益(股東權(quán)益)Additionalpaid-incapital資本公積cash-settledshare-basedpayment以現(xiàn)金結(jié)算的股份支付equity-settledshare-basedpayment以權(quán)益結(jié)算的股份支付grantdate授予