2020年ACCA干货分享知识点: 所有者权益类英语单词整理
来源：长理培训发布时间：2020-03-09 02:42:12
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
公积
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
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
润Profits
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
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
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