美国CPA考试词汇：业主权益

正保会计网校特别为美国CPA学员整理了美国CPA考试词汇：业主权益的内容，以备迎接美国cpa考试，祝您在网校学习愉快！

资本（或股本）capital

普通股股本 capital - common stock

特别股股本 capital - preferred stock

预收股本 capital collected in advance

待分配股票股利 stock dividends to be distributed

资本 capital

资本公积 additional paid - in capital

股票溢价 paid - in capital in excess of par

普通股股票溢价 paid - in capital in excess of par - common stock

特别股股票溢价 paid-in capital in excess of par - preferred stock

资产重估增值准备 capital surplus from assets revaluation

处分资产溢价公积 capital surplus from gain on disposal of assets

合并公积 capital surplus from business combination

受赠公积 donated surplus

其它资本公积 other additional paid - in capital

权益法长期股权投资资本公积 additional paid - in capital from investee under equity method

资本公积- 库藏股票交易 additional paid - in capital - treasury stock trans - actions

保留盈余（或累积亏损） retained earnings（accumulated deficit）

法定盈余公积 legal reserve

特别盈余公积 special reserve

意外损失准备 contingency reserve

改良扩充准备 improvement and expansion reserve

偿债准备 special reserve for redemption of liabilities

其它特别盈余公积 other special reserve

未分配盈余（或累积亏损）retained earnings-unappropriated（or accumulated deficit）

累积盈亏 accumulated profit or loss

前期损益调整 prior period adjustments

本期损益 net income or loss for current period

权益调整 equity adjustments

长期股权投资未实现跌价损失 unrealized loss on market value decline of long - term equity investments

累积换算调整数 cumulative translation adjustment

未认列为退休金成本之净损失 net loss not recognized as pension cost

库藏股 treasury stock

少数股权 minority interest

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