美国CPA考试常用会计词汇学习之业主权益

注：各公司的会计项目编码可能会不同

业主权益 owners equity

31 资本 capital

311 资本（或股本）capital

3111 普通股股本 capital - common stock

3112 特别股股本 capital - preferred stock

3113 预收股本 capital collected in advance

3114 待分配股票股利 stock dividends to be distributed

3115 资本 capital

32 资本公积 additional paid - in capital

321 股票溢价 paid - in capital in excess of par

3211 普通股股票溢价 paid - in capital in excess of par - common stock

3212 特别股股票溢价 paid-in capital in excess of par - preferred stock

323 资产重估增值准备 capital surplus from assets revaluation

3231 资产重估增值准备 capital surplus from assets revaluation

324 处分资产溢价公积 capital surplus from gain on disposal of assets

3241 处分资产溢价公积 capital surplus from gain on disposal of assets

325 合并公积 capital surplus from business combination

3251 合并公积 capital surplus from business combination

326 受赠公积 donated surplus

3261 受赠公积 donated surplus

328 其它资本公积 other additional paid - in capital

3281 权益法长期股权投资资本公积 additional paid - in capital from investee under equity method

3282 资本公积- 库藏股票交易 additional paid - in capital - treasury stock trans - actions

33 保留盈余（或累积亏损） retained earnings（accumulated deficit）

331 法定盈余公积 legal reserve

3311 法定盈余公积 legal reserve

332 特别盈余公积 special reserve

3321 意外损失准备 contingency reserve

3322 改良扩充准备 improvement and expansion reserve

3323 偿债准备 special reserve for redemption of liabilities

3328 其它特别盈余公积 other special reserve

335 未分配盈余（或累积亏损）retained earnings-unappropriated（or accumulated deficit）

3351 累积盈亏 accumulated profit or loss

3352 前期损益调整 prior period adjustments

3353 本期损益 net income or loss for current period

34 权益调整 equity adjustments

341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long - term equity investments

3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long - term equity investments

342 累积换算调整数 cumulative translation adjustment

3421 累积换算调整数 cumulative translation adjustments

343 未认列为退休金成本之净损失 net loss not recognized as pension cost

3431 未认列为退休金成本之净损失 net loss not recognized as pension costs

35 库藏股 treasury stock

351 库藏股 treasury stock

3511 库藏股 treasury stock

36 少数股权 minority interest

361 少数股权 minority interest

3611 少数股权 minority interest