3 业主权益 owners' equity
   31 资本 capital
   311 资本（或股本）  capital  
   3111 普通股股本 capital - common stock  
3112 特别股股本 capital - preferred stock  
3113 预收股本  capital collected in advance  
3114 待分配股票股利  stock dividends to be distributed  
3115 资本 capital  
32 资本公积 additional paid-in capital
   321 股票溢价  paid-in capital in excess of par  
   3211 普通股股票溢价  paid-in capital in excess of par- common stock  
3212 特别股股票溢价  paid-in capital in excess of par- preferred stock  
323 资产重估增值准备  capital surplus from assets revaluation  
   3231 资产重估增值准备 capital surplus from assets revaluation  
324 处分资产溢价公积  capital surplus from gain on disposal of assets
   3241 处分资产溢价公积  capital surplus from gain on disposal of assets  
325 合并公积  capital surplus from business combination  
   3251 合并公积 capital surplus from business combination  
326 受赠公积  donated surplus  
   3261  受赠公积 donated surplus  
328 其它资本公积  other additional paid-in capital  
   3281 权益法长期股权投资资本公积  additional paid-in capital from investee under equity method  
3282 资本公积- 库藏股票交易  additional paid-in capital - treasury stock trans-actions  
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
   331  法定盈余公积  legal reserve  
   3311  法定盈余公积  legal reserve  
332  特别盈余公积  special reserve  
   3321  意外损失准备  contingency reserve  
3322 改良扩充准备 improvement and expansion reserve  
3323  偿债准备  special reserve for redemption of liabilities  
3328 其它特别盈余公积  other special reserve  
335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit)  
   3351 累积盈亏 accumulated profit or loss  
3352 前期损益调整  prior period adjustments  
3353 本期损益  net income or loss for current period  
34 权益调整 equity adjustments
   341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments  
   3411  长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments  
342  累积换算调整数  cumulative translation adjustment  
   3421  累积换算调整数  cumulative translation adjustments  
343  未认列为退休金成本之净损失  net loss not recognized as pension cost  
   3431 未认列为退休金成本之净损失 net loss not recognized as pension costs  
35 库藏股 treasury stock
   351 库藏股  treasury stock  
   3511 库藏股  treasury stock  
36 少数股权 minority interest
   361 少数股权  minority interest  
   3611 少数股权  minority interest

收下拉谢谢。