前幾天給大家分享了ACCA【資產(chǎn)類 Assets】的98個(gè)英語詞匯 和ACCA【負(fù)債類 Liability】58個(gè)英語詞匯，下面給大家整理了ACCA【所有者權(quán)益類 Owners Equity】34個(gè)英語詞匯，同學(xué)們趕緊收藏起來！
所有者權(quán)益類 Owners Equity
第一組
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
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
第二組
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
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
第三組
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(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
利潤歸還投資 Profits capitalizad on return of investment
應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
第四組
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
