今天高頓網(wǎng)校小編為大家?guī)?lái)了ACCA會(huì)計(jì)分錄的中英對(duì)照之所有者權(quán)益類 OWNERS'' EQUITY
　　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
　　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(rùn)歸還投資 Profits capitalizad on return of investment
　　利潤(rùn) Profits
　　本年利潤(rùn) Current 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 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(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 change to assets(or stock)
　　未分配利潤(rùn) Undistributed profit