创立财经培训新标准

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ACCA会计分录中英对照表：所有者权益篇

今天浦江财经小编为大家带来了ACCA会计分录的中英对照之所有者权益类

资本 Capita

实收资本(或股本) Paid-up capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

已归还投资 Investment Returned

资本公积 Capital reserve

资本(或股本)溢价 Cpital(or Stock) premium

接受捐赠非现金资产准备 Receive non-cash donate reserve

股权投资准备 Stock right investment reserves

浦江财经——创立财经培训新标准

创立财经培训新标准

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拨款转入 Allocate sums changeover in

外币资本折算差额 Foreign currency capital

其他资本公积 Other capital reserve

盈余公积 Surplus reserves

法定盈余公积 Legal surplus

任意盈余公积 Free surplus reserves

法定公益金 Legal public welfare fund

储备基金 Reserve fund

企业发展基金 Enterprise expension fund

利润归还投资 Profits capitalizad on return of investment

利润 Profits

浦江财经——创立财经培训新标准

创立财经培训新标准

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本年利润 Current year profits

利润分配 Profit distribution

其他转入 Other chengeover in

提取法定盈余公积 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取储备基金 Withdrawal reserve fund

提取企业发展基金 Withdrawal reserve for business expansion

提取职工奖励及福利基

金 Withdrawal staff and workers'' bonus and welfare fund

利润归还投资 Profits capitalizad on return of investment

应付优先股股利 Preferred Stock dividends payable

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

浦江财经——创立财经培训新标准

创立财经培训新标准

www.pj-edu.com

应付普通股股利 Common Stock dividends payable

转作资本(或股本)的普通股股

利 Common Stock dividends change to assets(or stock)

未分配利润 Undistributed profit

浦江财经——创立财经培训新标准