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國(guó)內(nèi)會(huì)計(jì)科目的詞匯:所有者權(quán)益類科目

2015-5-27 16:23:40東奧會(huì)計(jì)在線字體:

  所有者權(quán)益類 OWNERS' EQUITY

  資本 Capita

  實(shí)收資本(或股本) Paid-up capital(or stock)

  實(shí)收資本 Paicl-up capital

  實(shí)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(jià) Cpital(or Stock) premium

  接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

  股權(quán)投資準(zhǔn)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(chǔ)備基金 Reserve fund

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

  利潤(rùn)歸還投資 Profits capitalizad on return of investment

  利潤(rùn) Profits

  本年利潤(rùn) Current year profits

  利潤(rùn)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(chǔ)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(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund

  利潤(rùn)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(rùn) Undistributed profit

責(zé)任編輯:初曉微茫

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