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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