業主權益　Owners' equity
性質別 中文科目別Chinese Account Names 英文科目別English Account Names
資本（股本）

Capital

 普通股股本 Capital - common stock
特別股股本 Capital - preferred stock
預收股本 Capital collected in advance
待分配股票股利 Stock dividends to be distributed
資本 Capital
資本公積

Additional paid-in capital

 普通股股票溢價 Additional paid-in capital in excess of par - common stock
特別股股票溢價 Additional paid-in capital in excess of par - preferred stock
庫藏股溢價公積 Additional paid-in capital in excess of par - treasury stock
其他溢價公積 Additional paid-in capital in excess of par - other
受贈公積 Donated surplus
權益法長期股權投資資本公積 Additional paid-in capital from investee under equity method
保留盈餘（累積虧損）

Retained earnings (Accumulated deficit)

 法定盈餘公積 Legal reserve
特別盈餘公積 Special reserve
意外損失準備 Contingency reserve
改良擴充準備 Improvement and expansion reserve
償債準備 Special reserve for redemption of liabilities
其他特別盈餘公積 Other special reserve
累積盈虧 Accumulated profit or loss
前期損益調整 Prior period adjustments
本期損益 Net income or loss for current period
權益調整
Equity adjustments		 金融商品未實現損益 Unrealized gain or loss on financial instrument
累積換算調整數 Cumulative translation adjustment
未認列為退休金成本之淨損失 Net loss not recognized as pension cost
未實現重估增值 Unrealized revaluation increments
庫藏股 Treasury stock
少數股權
Minority interest		 少數股權 Minority interest