会计科目汉英对照表（权益类）_财务会计-乐瑞达软件官网

会计科目汉英对照表（权益类）
科目代码	科目名称	英文
31	资本	capital
311	资本（或股本）	capital
3111	普通股股本	capital - common stock
3112	特别股股本	capital - preferred stock
3113	预收股本	capital collected in advance
3114	待分配股票股利	stock dividends to be distributed
3115	资本	capital
32	资本公积	additional paid-in capital
321	股票溢价	paid-in capital in excess of par
3211	普通股股票溢价	paid-in capital in excess of par- common stock
3212	特别股股票溢价	paid-in capital in excess of par- preferred stock
323	资产重估增值准备	capital surplus from assets revaluation
3231	资产重估增值准备	capital surplus from assets revaluation
324	处分资产溢价公积	capital surplus from gain on disposal of assets
3241	处分资产溢价公积	capital surplus from gain on disposal of assets
325	合并公积	capital surplus from business combination
3251	合并公积	capital surplus from business combination
326	受赠公积	donated surplus
3261	受赠公积	donated surplus
328	其它资本公积	other additional paid-in capital
3281	权益法长期股权投资资本公积	additional paid-in capital from investee under equity method
3282	资本公积-库藏股票交易	additional paid-in capital - treasury stock trans-actions
33	保留盈余（或累积亏损）	retained earnings(accumulated deficit)
331	法定盈余公积	legal reserve
3311	法定盈余公积	legal reserve
332	特别盈余公积	special reserve
3321	意外损失准备	contingency reserve
3322	改良扩充准备	improvement and expansion reserve
3323	偿债准备	special reserve for redemption of liabilities
3328	其它特别盈余公积	other special reserve
335	未分配盈余（或累积亏损）	retained earnings-unappropriated(or accumulated deficit)
3351	累积盈亏	accumulated profit or loss
3352	前期损益调整	prior period adjustments
3353	本期损益	net income or loss for current period
34	权益调整	equity adjustments
341	长期股权投资未实现跌价损失	unrealized loss on market value decline of long-term equity investments
3411	长期股权投资未实现跌价损失	unrealized loss on market value decline of long-term equity investments
342	累积换算调整数	cumulative translation adjustment
3421	累积换算调整数	cumulative translation adjustments
343	未认列为退休金成本之净损失	net loss not recognized as pension cost
3431	未认列为退休金成本之净损失	net loss not recognized as pension costs
35	库藏股	treasury stock
351	库藏股	treasury stock
3511	库藏股	treasury stock
36	少数股权	minority interest
361	少数股权	minority interest
3611	少数股权	minority interest