所有者權(quán)益類 OWNERS'' EQUITY

資本 Capita

實收資本(或股本) Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本(或股本)溢價 Cpital(or Stock) premium

接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve

股權(quán)投資準備 Stock right investment reserves

撥款轉(zhuǎn)入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈余公積 Surplus reserves

法定盈余公積 Legal surplus

任意盈余公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業(yè)發(fā)展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉(zhuǎn)入 Other chengeover in

提取法定盈余公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

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

應(yīng)付普通股股利 Common Stock dividends payable

轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

未分配利潤 Undistributed profit

2017 ACCA學習資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報告、備考寶典等實用學習資料），關(guān)注微信公眾號：澤稷網(wǎng)?？加颜搲↖D：zejiacca）即可領(lǐng)取：