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会计科目中英文对照表

3業主權益

31資本

311 資本（或股本）

3111普通股股本

3112特別股股本

3113 預收股本

3114 待分配股票股利

3115資本

32資本公積

321 股票溢價

3211 普通股股票溢價

3212 特別股股票溢價

323 資產重估增值準備

3231資產重估增值準備

324 處分資產溢價公積

3241 處分資產溢價公積

325 合併公積

3251合併公積

326 受贈公積

3261 受贈公積

328 其他資本公積

3281 權益法長期股權投資資本公積3282 資本公積- 庫藏股票交易

33保留盈餘(或累積虧損)

331 法定盈餘公積

3311 法定盈餘公積

332 特別盈餘公積

3321 意外損失準備

3322改良擴充準備

3323 償債準備

3328 其他特別盈餘公積

335 未分配盈餘(或累積虧損) 3351累積盈虧

3352 前期損益調整

3353 本期損益

34權益調整

341 長期股權投資未實現跌價損失3411 長期股權投資未實現跌價損失342 累積換算調整數

3421 累積換算調整數

343 未認列為退休金成本之淨損失3431未認列為退休金成本之淨損失35庫藏股

351 庫藏股

3511 庫藏股

36少數股權

361 少數股權

3611 少數股權

owners' equity

capital

capital - common stock

capital - preferred stock

capital collected in advance

stock dividends to be distributed

capital

additional paid-in capital

paid-in capital in excess of par

paid-in capital in excess of par- common stock

paid-in capital in excess of par- preferred stock

capital surplus from assets revaluation

capital surplus from gain on disposal of assets

capital surplus from business combination

donated surplus

other additional paid-in capital

additional paid-in capital from investee under equity method

additional paid-in capital - treasury stock trans-actions

retained earnings (accumulated deficit)

legal reserve

special reserve

contingency reserve

improvement and expansion reserve

special reserve for redemption of liabilities

other special reserve

retained earnings-unappropriated (or accumulated deficit)

accumulated profit or loss

prior period adjustments

net income or loss for current period

equity adjustments

unrealized loss on market value decline of long-term equity investments unrealized loss on market value decline of long-term equity investments cumulative translation adjustment

cumulative translation adjustments

net loss not recognized as pension cost

net loss not recognized as pension costs

treasury stock

minority interest