三、業(yè)主權(quán)益 owners^ equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預(yù)收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價(jià) paid-in capital in excess of par
3211 普通股股票溢價(jià) paid-in capital in excess of par- common stock
3212 特別股股票溢價(jià) paid-in capital in excess of par- preferred stock
323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
3241 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
325 合并公積 capital surplus from business combination
3251 合并公積 capital surplus from business combination
326 受贈(zèng)公積 donated surplus
3261 受贈(zèng)公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫(kù)藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余（或累積虧損） retained earnings （accumulated deficit）
331 法定盈余公積 legal reserve
3311 法定盈余公積 legal reserve
332 特別盈余公積 special reserve
3321 意外損失準(zhǔn)備 contingency reserve
3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve
3323 償債準(zhǔn)備 special reserve for redemption of liabilities
3328 其它特別盈余公積 other special reserve
335 未分配盈余（或累積虧損） retained earnings-unappropriated （or accumulated deficit）
3351 累積盈虧 accumulated profit or loss
3352 前期損益調(diào)整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權(quán)益調(diào)整 equity adjustments
341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調(diào)整數(shù) cumulative translation adjustment
3421 累積換算調(diào)整數(shù) cumulative translation adjustments
343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫(kù)藏股 treasury stock
351 庫(kù)藏股 treasury stock
3511 庫(kù)藏股 treasury stock
36 少數(shù)股權(quán) minority interest
361 少數(shù)股權(quán) minority interest
3611 少數(shù)股權(quán) minority interest
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預(yù)收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價(jià) paid-in capital in excess of par
3211 普通股股票溢價(jià) paid-in capital in excess of par- common stock
3212 特別股股票溢價(jià) paid-in capital in excess of par- preferred stock
323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
3241 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
325 合并公積 capital surplus from business combination
3251 合并公積 capital surplus from business combination
326 受贈(zèng)公積 donated surplus
3261 受贈(zèng)公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫(kù)藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余（或累積虧損） retained earnings （accumulated deficit）
331 法定盈余公積 legal reserve
3311 法定盈余公積 legal reserve
332 特別盈余公積 special reserve
3321 意外損失準(zhǔn)備 contingency reserve
3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve
3323 償債準(zhǔn)備 special reserve for redemption of liabilities
3328 其它特別盈余公積 other special reserve
335 未分配盈余（或累積虧損） retained earnings-unappropriated （or accumulated deficit）
3351 累積盈虧 accumulated profit or loss
3352 前期損益調(diào)整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權(quán)益調(diào)整 equity adjustments
341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調(diào)整數(shù) cumulative translation adjustment
3421 累積換算調(diào)整數(shù) cumulative translation adjustments
343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫(kù)藏股 treasury stock
351 庫(kù)藏股 treasury stock
3511 庫(kù)藏股 treasury stock
36 少數(shù)股權(quán) minority interest
361 少數(shù)股權(quán) minority interest
3611 少數(shù)股權(quán) minority interest