美國CPA考試常用會計詞匯學(xué)習(xí)之業(yè)主權(quán)益

注：各公司的會計項目編碼可能會不同

業(yè)主權(quán)益 owners equity

31 資本 capital

311 資本（或股本）capital

3111 普通股股本 capital - common stock

3112 特別股股本 capital - preferred stock

3113 預(yù)收股本 capital collected in advance

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

3115 資本 capital

32 資本公積 additional paid - in capital

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

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

3212 特別股股票溢價 paid-in capital in excess of par - preferred stock

323 資產(chǎn)重估增值準備 capital surplus from assets revaluation

3231 資產(chǎn)重估增值準備 capital surplus from assets revaluation

324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets

3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets

325 合并公積 capital surplus from business combination

3251 合并公積 capital surplus from business combination

326 受贈公積 donated surplus

3261 受贈公積 donated surplus

328 其它資本公積 other additional paid - in capital

3281 權(quán)益法長期股權(quán)投資資本公積 additional paid - in capital from investee under equity method

3282 資本公積- 庫藏股票交易 additional paid - in capital - treasury stock trans - actions

33 保留盈余（或累積虧損） retained earnings（accumulated deficit）

331 法定盈余公積 legal reserve

3311 法定盈余公積 legal reserve

332 特別盈余公積 special reserve

3321 意外損失準備 contingency reserve

3322 改良擴充準備 improvement and expansion reserve

3323 償債準備 special reserve for redemption of liabilities

3328 其它特別盈余公積 other special reserve

335 未分配盈余（或累積虧損）retained earnings-unappropriated（or accumulated deficit）

3351 累積盈虧 accumulated profit or loss

3352 前期損益調(diào)整 prior period adjustments

3353 本期損益 net income or loss for current period

34 權(quán)益調(diào)整 equity adjustments

341 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of long - term equity investments

3411 長期股權(quán)投資未實現(xiàn)跌價損失 unrealized loss on market value decline of long - term equity investments

342 累積換算調(diào)整數(shù) cumulative translation adjustment

3421 累積換算調(diào)整數(shù) cumulative translation adjustments

343 未認列為退休金成本之凈損失 net loss not recognized as pension cost

3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs

35 庫藏股 treasury stock

351 庫藏股 treasury stock

3511 庫藏股 treasury stock

36 少數(shù)股權(quán) minority interest

361 少數(shù)股權(quán) minority interest

3611 少數(shù)股權(quán) minority interest