用友财务软件中的设置中英文会计科目对照表.docx

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 - cashier‘s 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 assets - 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 Long 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 receivable 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 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 Balance 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。