對(duì)于USCPA考生而言，熟悉全英文的會(huì)計(jì)知識(shí)是必須。高頓網(wǎng)校USCPA小編今天就來給大家講一講業(yè)主權(quán)益的會(huì)計(jì)專業(yè)詞匯，考生們要熟記于心，遇到相關(guān)的題目時(shí)能夠反應(yīng)迅速。
　　注：各公司的會(huì)計(jì)項(xiàng)目編碼可能會(huì)不同
　　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 r*uation
　　3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets r*uation
　　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 庫藏股 treasury stock
　　351 庫藏股 treasury stock
　　3511 庫藏股 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