三、业主权益owners^equity
31资本capital
311资本（或股本）capital
3111普通股股本capital-commonstock
3112特别股股本capital-preferredstock
3113预收股本capitalcollectedinadvance
3114待分配股票股利stockdividendstobedistributed
3115资本capital
32资本公积additionalpaid-incapital
321股票溢价paid-incapitalinexcessofpar
3211普通股股票溢价paid-incapitalinexcessofpar-commonstock
3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock
323资产重估增值准备capitalsurplusfromassetsrevaluation
3231资产重估增值准备capitalsurplusfromassetsrevaluation
324处分资产溢价公积capitalsurplusfromgainondisposalofassets
3241处分资产溢价公积capitalsurplusfromgainondisposalofassets
325合并公积capitalsurplusfrombusinesscombination
3251合并公积capitalsurplusfrombusinesscombination
326受赠公积donatedsurplus
3261受赠公积donatedsurplus
328其它资本公积otheradditionalpaid-incapital
3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod
3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions
33保留盈余（或累积亏损）retainedearnings（accumulateddeficit）
331法定盈余公积legalreserve
3311法定盈余公积legalreserve
332特别盈余公积specialreserve
3321意外损失准备contingencyreserve
3322改良扩充准备improvementandexpansionreserve
3323偿债准备specialreserveforredemptionofliabilities
3328其它特别盈余公积otherspecialreserve
335未分配盈余（或累积亏损）retainedearnings-unappropriated（oraccumulateddeficit）
3351累积盈亏accumulatedprofitorloss
3352前期损益调整priorperiodadjustments
3353本期损益netincomeorlossforcurrentperiod
34权益调整equityadjustments
341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments
3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments
342累积换算调整数cumulativetranslationadjustment
3421累积换算调整数cumulativetranslationadjustments
343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost
3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts
35库藏股treasurystock
351库藏股treasurystock
3511库藏股treasurystock
36少数股权minorityinterest
361少数股权minorityinterest
3611少数股权minorityinterest
