會計詞匯中英文對照（十）

     　三、業(yè)主權益 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 資產重估增值準備 capital surplus from assets r*uation
　　3231 資產重估增值準備 capital surplus from assets r*uation
　　324 處分資產溢價公積 capital surplus from gain on disposal of assets
　　3241 處分資產溢價公積 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 權益法長期股權投資資本公積 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