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
www.pj-edu.com
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
www.pj-edu.com
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