ACCA必背單詞-「所有者權(quán)益類 Owners Equity」34個(gè)英語詞匯

前幾天給大家分享了ACCA【資產(chǎn)類 Assets】的98個(gè)英語詞匯 和ACCA【負(fù)債類 Liability】58個(gè)英語詞匯，下面給大家整理了ACCA【所有者權(quán)益類 Owners Equity】34個(gè)英語詞匯，同學(xué)們趕緊收藏起來！

所有者權(quán)益類 Owners Equity

第一組

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)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

第二組

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 Legal 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

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

第三組

本年利潤 Current year profits

利潤分配 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 for business expansion

提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

第四組

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 change to assets(or stock)

未分配利潤 Undistributed profit