中国会计科目的中英文对照－所有者权益类 OWNERS" EQUITY
Thursday, October 12, 2006 4:13:52 AM
accounting, 会计
资本 Capita
3101 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
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
311101 资本(或股本)溢价 Cpital(or Stock) premium
311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
311103 股权投资准备 Stock right investment reserves
311105 拨款转入 Allocate sums changeover in
311106 外币资本折算差额 Foreign currency capital
311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
312101 法定盈余公积 Legal surplus
312102 任意盈余公积 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 储备基金 Reserve fund
312105 企业发展基金 Enterprise expension fund
312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
314101 其他转入 Other chengeover in
314102 提取法定盈余公积 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取储备基金 Withdrawal reserve fund
314105 提取企业发展基金 Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金 Withdrawal staff and workers" bonus and welfare fund
314107 利润归还投资 Profits capitalizad on return of investment
314108 应付优先股股利 Preferred Stock dividends payable
314109 提取任意盈余公积 Withdrawal other common accumulation fund
314110 应付普通股股利 Common Stock dividends payable
314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
314115 未分配利润 Undistributed profit