今天高顿网校小编为大家带来了ACCA会计分录的中英对照之所有者权益类 OWNERS'' EQUITY
　　资本 Capita
　　实收资本(或股本) Paid-up capital(or stock)
　　实收资本 Paicl-up capital
　　实收股本 Paid-up stock
　　已归还投资 Investment Returned
　　资本公积 Capital reserve
　　资本(或股本)溢价 Cpital(or Stock) premium
　　接受捐赠非现金资产准备 Receive non-cash donate reserve
　　股权投资准备 Stock right investment reserves
　　拨款转入 Allocate sums changeover in
　　外币资本折算差额 Foreign currency capital
　　其他资本公积 Other capital reserve
　　盈余公积 Surplus reserves
　　法定盈余公积 Legal surplus
　　任意盈余公积 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　储备基金 Reserve fund
　　企业发展基金 Enterprise expension fund
　　利润归还投资 Profits capitalizad on return of investment
　　利润 Profits
　　本年利润 Current year profits
　　利润分配 Profit distribution
　　其他转入 Other chengeover in
　　提取法定盈余公积 Withdrawal legal surplus
　　提取法定公益金 Withdrawal legal public welfare funds
　　提取储备基金 Withdrawal reserve fund
　　提取企业发展基金 Withdrawal reserve for business expansion
　　提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
　　利润归还投资 Profits capitalizad on return of investment
　　应付优先股股利 Preferred Stock dividends payable
　　提取任意盈余公积 Withdrawal other common accumulation fund
　　应付普通股股利 Common Stock dividends payable
　　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
　　未分配利润 Undistributed profit