资本公积英文？“reserve”本身并不直接等同于“资本公积”，但“资本公积”的英文通常译为“capital reserve”。以下是对这一问题的详细解释：“reserve”的含义“reserve”在会计领域是一个较为宽泛的概念，它有多种含义和用法。它可以指企业为特定目的而预留的资金或资产，比如法定储备金、任意储备金等。那么，资本公积英文？一起来了解一下吧。
“reserve”本身并不直接等同于“资本公积”，但“资本公积”的英文通常译为“capital reserve”。以下是对这一问题的详细解释：
“reserve”的含义“reserve”在会计领域是一个较为宽泛的概念，它有多种含义和用法。它可以指企业为特定目的而预留的资金或资产，比如法定储备金、任意储备金等。这些储备金通常是为了应对未来可能出现的风险、损失或满足特定的业务需求而设置的。例如，企业可能会提取一定比例的利润作为法定储备金，以增强企业的财务稳定性和偿债能力。此外，“reserve”还可以用于描述其他类型的预留资源，如库存储备、资源储备等，具体取决于上下文环境。
“资本公积”的定义资本公积是指企业收到投资者超过其在注册资本中所占份额的投资，以及直接计入所有者权益的利得和损失等。它是企业所有者权益的组成部分之一，反映了企业非经营性活动所产生的权益变动。资本公积的来源主要包括资本（或股本）溢价、接受捐赠资产、拨款转入、外币资本折算差额等。这些资金或资产并不直接参与企业的生产经营活动，而是作为企业的一种资本储备，用于转增资本、弥补亏损等特定用途。
“reserve”与“资本公积”的关系虽然“reserve”和“资本公积”在会计领域都涉及到资金的预留和权益的变动，但它们的性质、来源和用途存在显著差异。
（中文科目是老的叫法）
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Longterm equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - industrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvancesfrom customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - businesstax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation -other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类assets
现金cash on hand
银行存款cash in bank
其他货币资金other cash and cash equivalent
短期投资short-term investment
短期投资跌价准备short-term investments falling price reserve
应收票据notes receivable
应收股利dividend receivable
应收利息interest receivable
应收帐款accounts receivable
坏帐准备bad debt reserve
预付帐款advance money
应收补贴款cover deficit receivable from state subsidize
其他应收款other notes receivable
在途物资materials in transit
原材料raw materials
包装物wrappage
低值易耗品low-value consumption goods
库存商品finished goods
委托加工物资work in process-outsourced
委托代销商品trust to and sell the goods on a commission basis
受托代销商品commissioned and sell the goods on a commission basis
存货跌价准备inventory falling price reserve
分期收款发出商品collect money and send out the goods by stages
待摊费用deferred and prepaid expenses
长期股权投资long-term investment on stocks
长期债权投资long-term investment on bonds
长期投资减值准备long-term investment depreciation reserve
固定资产fixed assets
累计折旧accumulated depreciation
工程物资project goods and material
在建工程project under construction
固定资产清理fixed assets disposal
无形资产intangible assets
开办费organization/preliminary expenses
长期待摊费用long-term deferred and prepaid expenses
待处理财产损溢wait deal assets loss or income
二、负债类debts
短期借款short-term loan
应付票据notes payable
应付帐款accounts payable
预收帐款advance payment
代销商品款consignor payable
应付工资accrued payroll
应付福利费accrued welfarism
应付股利dividends payable
应交税金tax payable
其他应交款accrued other payments
其他应付款other payable
预提费用drawing expenses in advance
长期借款long-term loan
应付债券debenture payable
长期应付款long-term payable
递延税款deferred tax
住房周转金revolving fund of house
三、所有者权益owners equity
股本paid-up stock
资本公积capital reserve
盈余公积surplus reserve
本年利润current year profit
利润分配profit distribution
四、成本类cost
生产成本cost of manufacture
制造费用manufacturing overhead
五、损益类profit and loss （p/l）
主营业务收入prime operating revenue
其他业务收入other operating revenue
折扣与折让discount and allowance
投资收益investment income
补贴收入subsidize revenue
营业外收入non-operating income
主营业务成本operating cost
主营业务税金及附加tax and associate charge
其他业务支出other operating expenses
存货跌价损失inventory falling price loss
营业费用operating expenses
管理费用general and administrative expenses
财务费用financial expenses
营业外支出non-operating expenditure
所得税income tax
以前年度损益调整adjusted p/l for prior year
企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企业会计准则第10 号－－－－－－－－企业年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企业会计准则第11 号－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企业会计准则第12 号－－－－－－－－债务重组
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企业会计准则第13 号－－－－－－－－或有事项
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企业会计准则第14 号－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企业会计准则第15 号－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企业会计准则第16 号－－－－－－－－政府补助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企业会计准则第17 号－－－－－－－－借款费用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企业会计准则第18 号－－－－－－－－所得税
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企业会计准则第19 号－－－－－－－－外币折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企业会计准则第20 号－－－－－－－－企业合并
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企业会计准则第21 号－－－－－－－－租赁
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企业会计准则第23 号－－－－－－－－金融资产转移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企业会计准则第24 号－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企业会计准则第25 号－－－－－－－－原保险合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企业会计准则第26 号－－－－－－－－再保险合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企业会计准则第27 号－－－－－－－－石油天然气开采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企业会计准则第30 号－－－－－－－－财务报表列报
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企业会计准则第31 号－－－－－－－－现金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企业会计准则第32 号－－－－－－－－中期财务报告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企业会计准则第33 号－－－－－－－－合并财务报表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企业会计准则第34 号－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企业会计准则第35 号－－－－－－－－分部报告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企业会计准则第36 号－－－－－－－－关联方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企业会计准则第37 号－－－－－－－－金融工具列报
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）
资本公积：Capitalsurplus;Capitalreserve;capitalreserves
盈余公积：Surplusreserves;earnedsurplus;surplusreserve
以下是主要会计科目的国际通用英文说法：
一、资产类 库存现金：Cash on hand 银行存款：Cash in bank 其他货币资金：Other cash and cash equivalents 存出保证金：Refundable deposits 交易性金融资产：Financial assets at fair value through profit or loss 应收票据：Note receivable 应收账款：Account receivable 预付账款：Advanced payment 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 坏账准备：Allowance for bad debts 原材料：Raw materials 库存商品：Commodity stocks 固定资产：Plant and equipment 累计折旧：Accumulated depreciation 无形资产：Intangible assets 商誉：Goodwill 递延所得税资产：Deferred income tax assets
二、负债类 短期借款：Short loan 交易性金融负债：Financial liabilities at fair value through profit or loss 应付票据：Notes payable 应付账款：Accounts payable 应付职工薪酬：Accrued employee compensation 应交税费：Tax payable 应付利息：Interest payable 应付股利：Dividend payable 其他应付款：Other payables 长期借款：Longterm loan 应付债券：Longterm bonds 递延所得税负债：Deferred income tax liabilities
三、所有者权益类 实收资本：Paidin capital 资本公积：Capital reserve 盈余公积：Surplus reserves 本年利润：Current year profits 利润分配：Profit distribution
四、成本类 生产成本：Manufacturing cost 制造费用：Manufacturing overhead 研发支出：R&D expenditures
五、损益类 主营业务收入：Prime operating revenue 主营业务成本：Cost of goods sold 营业税金及附加：Operating tax and associate charge 销售费用：Marketing expenses 管理费用：Administrative expenses 财务费用：Financial expenses 资产减值损失：Asset impairment loss 所得税费用：Income tax expense
以上内容涵盖了主要会计科目的国际通用英文术语，希望对你有所帮助。
（中文科目是老的叫法）
现金
Cash
in
hand
银行存款
Cash
in
bank
其他货币资金-外埠存款Other
monetary
assets
-
cash
in
other
cities
其他货币资金-银行本票
Other
monetary
assets
-
cashier‘s
check
其他货币资金-银行汇票
Other
monetary
assets
-
bank
draft
其他货币资金-信用卡
Other
monetary
assets
-
credit
cards
其他货币资金-信用证保证金
Other
monetary
assets
-
L/C
deposit
其他货币资金-存出投资款
Other
monetary
assets
-
cash
for
investment
短期投资-股票投资
Investments
-
Short
term
-
stocks
短期投资-债券投资
Investments
-
Short
term
-
bonds
短期投资-基金投资
Investments
-
Short
term
-
funds
短期投资-其他投资
Investments
-
Short
term
-
others
短期投资跌价准备
Provision
for
short-term
investment
长期股权投资-股票投资
Long
term
equity
investment
-
stocks
长期股权投资-其他股权投资
Long
term
equity
investment
-
others
长期债券投资-债券投资
Long
term
securities
investemnt
-
bonds
长期债券投资-其他债权投资
Long
term
securities
investment
-
others
长期投资减值准备
Provision
for
long-term
investment
应收票据
Notes
receivable
应收股利
Dividends
receivable
应收利息
Interest
receivable
应收帐款
Trade
debtors
坏帐准备-
应收帐款
Provision
for
doubtful
debts
-
trade
debtors
预付帐款
Prepayment
应收补贴款
Allowance
receivable
其他应收款
Other
debtors
坏帐准备-
其他应收款
Provision
for
doubtful
debts
-
other
debtors
其他流动资产
Other
current
assets
物资采购
Purchase
原材料
Raw
materials
包装物
Packing
materials
低值易耗品
Low
value
consumbles
材料成本差异
Material
cost
difference
自制半成品
Self-manufactured
goods
库存商品
Finished
goods
商品进销差价
Difference
between
purchase
&
sales
of
commodities
委托加工物资
Consigned
processiong
material
委托代销商品
Consignment-out
受托代销商品
Consignment-in
分期收款发出商品
Goods
on
instalment
sales
存货跌价准备
Provision
for
obsolete
stocks
待摊费用
Prepaid
expenses
待处理流动资产损益
Unsettled
G/L
on
current
assets
待处理固定资产损益
Unsettled
G/L
on
fixed
assets
委托贷款-本金
Consignment
loan
-
principle
委托贷款-利息
Consignment
loan
-
interest
委托贷款-减值准备
Consignment
loan
-
provision
固定资产-房屋建筑物
Fixed
assets
-
Buildings
以上就是资本公积英文的全部内容，capital reserve：资本准备、资本公积 assets与capital的关系：assets（资产总额）=liabilities（负债）+equity capital（权益资本）在公司制企业中，equity capital称为stockholders' equity（股东权益），由share（股份）、capital reserve（资本准备）、retained earnings（留存收益）等组成。内容来源于互联网，信息真伪需自行辨别。如有侵权请联系删除。
