今天高頓網(wǎng)校小編為大家?guī)砹薃CCA會計分錄的中英對照之所有者權(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
  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
  利潤 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