ACCA會(huì)計(jì)分錄中英對(duì)照表：所有者權(quán)益篇

1、ACCA會(huì)計(jì)分錄中英對(duì)照表：所有者權(quán)益篇今天浦江財(cái)經(jīng)小編為大家?guī)?lái)了ACCA會(huì)計(jì)分錄的中英對(duì)照之所有者權(quán)益類資本 Capita實(shí)收資本(或股本) Paid-up capital(or stock)實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock已歸還投資 Investment Returned資本公積 Capital reserve資本(或股本)溢價(jià) Cpital(or Stock) premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)

2、準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other capital reserve盈余公積 Surplus reserves法定盈余公積 Le

3、gal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲(chǔ)備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤(rùn)歸還投資 Profits capitalizad on return of investment利潤(rùn) Profits本年利潤(rùn) Current

4、0;year profits利潤(rùn)分配 Profit distribution其他轉(zhuǎn)入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲(chǔ)備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve fo

5、r business expansion提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund利潤(rùn)歸還投資 Profits capitalizad on return of investment應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積 Withdrawal other common accumulation fund應(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends