ACCA会计分录中英对照表之所有者权益篇

ACCA会计分录中英对照表之所有者权益篇资本Capita

实收资本(或股本) Paid-up capital(or stock)

实收资本Paicl-up capital

实收股本Paid-up stock

已归还投资Investment Returned

资本公积Capital reserve

资本(或股本)溢价Cpital(or Stock) premium

接受捐赠非现金资产准备Receive non-cash donate reserve

股权投资准备Stock right investment reserves

拨款转入Allocate sums changeover in

外币资本折算差额Foreign currency capital

其他资本公积Other capital reserve

盈余公积Surplus reserves

法定盈余公积Legal surplus

任意盈余公积Free surplus reserves

法定公益金Legal public welfare fund

储备基金Reserve fund

企业发展基金Enterprise expension fund

利润归还投资Profits capitalizad on return of investment

利润Profits

本年利润Current year profits

利润分配Profit distribution

其他转入Other chengeover in

提取法定盈余公积Withdrawal legal surplus

提取法定公益金Withdrawal legal public welfare funds

提取储备基金Withdrawal reserve fund

提取企业发展基金Withdrawal reserve for business expansion

提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund

利润归还投资Profits capitalizad on return of investment

应付优先股股利Preferred Stock dividends payable

提取任意盈余公积Withdrawal other common accumulation fund

应付普通股股利Common Stock dividends payable

转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit