三、所有者權(quán)益類 OWNERS' EQUITY
資本 Capita
3101 實(shí)收資本(或股本) Paid-up capital(or stock)
實(shí)收資本 Paicl-up capital
實(shí)收股本 Paid-up stock
3103 已歸還投資 Investment Returned
公積
3111 資本公積 Capital reserve
'311101 資本(或股本)溢價(jià) Cpital(or Stock) premium
'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve
'311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves
'311105 撥款轉(zhuǎn)入 Allocate sums changeover in
'311106 外幣資本折算差額 Foreign currency capital
'311107 其他資本公積 Other capital reserve
3121 盈余公積 Surplus reserves
'312101 法定盈余公積 Legal surplus
'312102 任意盈余公積 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 儲(chǔ)備基金 Reserve fund
'312105 企業(yè)發(fā)展基金 Enterprise expension fund
'312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment
利潤(rùn) Profits
3131 本年利潤(rùn) Current year profits
3141 利潤(rùn)分配 Profit distribution
'314101 其他轉(zhuǎn)入 Other chengeover in
'314102 提取法定盈余公積 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取儲(chǔ)備基金 Withdrawal reserve fund
'314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion
'314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment
'314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公積 Withdrawal other common accumulation fund
'314110 應(yīng)付普通股股利 Common Stock dividends payable
'314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利潤(rùn) Undistributed profit
資本 Capita
3101 實(shí)收資本(或股本) Paid-up capital(or stock)
實(shí)收資本 Paicl-up capital
實(shí)收股本 Paid-up stock
3103 已歸還投資 Investment Returned
公積
3111 資本公積 Capital reserve
'311101 資本(或股本)溢價(jià) Cpital(or Stock) premium
'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve
'311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves
'311105 撥款轉(zhuǎn)入 Allocate sums changeover in
'311106 外幣資本折算差額 Foreign currency capital
'311107 其他資本公積 Other capital reserve
3121 盈余公積 Surplus reserves
'312101 法定盈余公積 Legal surplus
'312102 任意盈余公積 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 儲(chǔ)備基金 Reserve fund
'312105 企業(yè)發(fā)展基金 Enterprise expension fund
'312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment
利潤(rùn) Profits
3131 本年利潤(rùn) Current year profits
3141 利潤(rùn)分配 Profit distribution
'314101 其他轉(zhuǎn)入 Other chengeover in
'314102 提取法定盈余公積 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取儲(chǔ)備基金 Withdrawal reserve fund
'314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion
'314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment
'314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公積 Withdrawal other common accumulation fund
'314110 應(yīng)付普通股股利 Common Stock dividends payable
'314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利潤(rùn) Undistributed profit