美國(guó)CPA考試詞匯：業(yè)主權(quán)益

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資本（或股本）capital

普通股股本 capital - common stock

特別股股本 capital - preferred stock

預(yù)收股本 capital collected in advance

待分配股票股利 stock dividends to be distributed

資本 capital

資本公積 additional paid - in capital

股票溢價(jià) paid - in capital in excess of par

普通股股票溢價(jià) paid - in capital in excess of par - common stock

特別股股票溢價(jià) paid-in capital in excess of par - preferred stock

資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation

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

合并公積 capital surplus from business combination

受贈(zèng)公積 donated surplus

其它資本公積 other additional paid - in capital

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

資本公積- 庫(kù)藏股票交易 additional paid - in capital - treasury stock trans - actions

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

法定盈余公積 legal reserve

特別盈余公積 special reserve

意外損失準(zhǔn)備 contingency reserve

改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve

償債準(zhǔn)備 special reserve for redemption of liabilities

其它特別盈余公積 other special reserve

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

累積盈虧 accumulated profit or loss

前期損益調(diào)整 prior period adjustments

本期損益 net income or loss for current period

權(quán)益調(diào)整 equity adjustments

長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long - term equity investments

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

未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost

庫(kù)藏股 treasury stock

少數(shù)股權(quán) minority interest

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