會計專業英語辭彙

  3211 普通股股票溢價  paid-in capital in excess of par- common stock 
3212 特別股股票溢價  paid-in capital in excess of par- preferred stock 
323 資產重估增值準備  capital surplus from assets revaluation 
  3231 資產重估增值準備 capital surplus from assets revaluation 
324 處分資產溢價公積  capital surplus from gain on disposal of assets
  3241 處分資產溢價公積  capital surplus from gain on disposal of assets 
325 合併公積  capital surplus from business combination 
  3251 合併公積 capital surplus from business combination 
326 受贈公積  donated surplus 
  3261  受贈公積 donated surplus 
328 其它資本公積  other additional paid-in capital 
  3281 權益法長期股權投資資本公積  additional paid-in capital from investee under equity method 
3282 資本公積- 庫藏股票交易  additional paid-in capital - treasury stock trans-actions 
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
  331  法定盈餘公積  legal reserve 
  3311  法定盈餘公積  legal reserve 
332  特別盈餘公積  special reserve 
  3321  意外損失準備  contingency reserve 
3322 改良擴充準備 improvement and expansion reserve 
3323  償債準備  special reserve for redemption of liabilities 
3328 其它特別盈餘公積  other special reserve 
335 未分配盈餘(或累積虧損)  retained earnings-unappropriated (or accumulated deficit) 
  3351 累積盈虧 accumulated profit or loss 
3352 前期損益調整  prior period adjustments 
3353 本期損益  net income or loss for current period 
34 權益調整 equity adjustments
  341 長期股權投資未實現跌價損失  unrealized loss on market value decline of long-term equity investments 
  3411  長期股權投資未實現跌價損失  unrealized loss on market value decline of long-term equity investments 
342  累積換算調整數  cumulative translation adjustment 
  3421  累積換算調整數  cumulative translation adjustments 
343  未認列為退休金成本之淨損失  net loss not recognized as pension cost 
  3431 未認列為退休金成本之淨損失 net loss not recognized as pension costs 
35 庫藏股 treasury stock
  351 庫藏股  treasury stock 
  3511 庫藏股  treasury stock 
36 少數股權 minority interest
  361 少數股權  minority interest 
  3611 少數股權  minority interest
41 銷貨收入 sales revenue
  411 銷貨收入  sales revenue 
  4111 銷貨收入 sales revenue 
4112 分期付款銷貨收入 installment sales revenue 
417 銷貨退回  sales return