会计词汇中英文对照（十）

     　三、业主权益 owners^ equity
　　31 资本 capital
　　311 资本（或股本） capital
　　3111 普通股股本 capital - common stock
　　3112 特别股股本 capital - preferred stock
　　3113 预收股本 capital collected in advance
　　3114 待分配股票股利 stock dividends to be distributed
　　3115 资本 capital
　　32 资本公积 additional paid-in capital
　　321 股票溢价 paid-in capital in excess of par
　　3211 普通股股票溢价 paid-in capital in excess of par- common stock
　　3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
　　323 资产重估增值准备 capital surplus from assets r*uation
　　3231 资产重估增值准备 capital surplus from assets r*uation
　　324 处分资产溢价公积 capital surplus from gain on disposal of assets
　　3241 处分资产溢价公积 capital surplus from gain on disposal of assets
　　325 合并公积 capital surplus from business combination
　　3251 合并公积 capital surplus from business combination
　　326 受赠公积 donated surplus
　　3261 受赠公积 donated surplus
　　328 其它资本公积 other additional paid-in capital
　　3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
　　3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions