會計英語－所有者權(quán)益類.doc

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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 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