会计费用英文.docVIP

用友财务软件中的设置:中英文会计科目对照表如下 财务会计 accrual basis 权责发生制Asset 资产balance 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 value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：Other 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：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） 递延税款借项 Deferred assets debits 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