前幾天給大家分享了ACCA【資產類 Assets】的98個英語詞匯 和ACCA【負債類 Liability】58個英語詞匯，下面給大家整理了ACCA【所有者權益類 Owners Equity】34個英語詞匯，同學們趕緊收藏起來！

所有者權益類 Owners Equity

第一組

資本 Capita

實收資本(或股本) Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

資本公積 Capital reserve

資本(或股本)溢價 Cpital(or Stock) premium

接受捐贈非現金資產準備 Receive non-cash donate reserve

股權投資準備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

第二組

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

儲備基金 Reserve fund

企業發展基金 Enterprise expension fund

利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

第三組

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 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

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund

利潤歸還投資 Profits capitalizad on return of investment

應付優先股股利 Preferred Stock dividends payable

第四組

提取任意盈余公積 Withdrawal other common accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

未分配利潤 Undistributed profit